Spain and the United States sign protocol amending income tax treaty [TAX ALERT]February 7, 2013
On 14 January 2013, a new protocol (the 2013 Protocol) amending the existing Spain–US income tax treaty was signed by the Spanish Minister of Finance and the US Ambassador in Spain. The effective date of the 2013 Protocol provisions have not been confirmed.
Further details are available from the Ernst & Young Tax Alert which can be accessed using the link below:
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