Archive: Spain
![New Argentina-Spain treaty’s MOU aims at treaty abuses [TAX ALERT]](http://tmagazine.ey.com/wp-content/uploads/2010/06/Search-NewsPicture.jpg "New Argentina-Spain treaty’s MOU aims at treaty abuses [TAX ALERT]")
New Argentina-Spain treaty’s MOU aims at treaty abuses [TAX ALERT]
April 17, 2013. Tags: Argentina, double taxation, Spain, tax evasion, treaty
The Memorandum of Understanding on the interpretation of the new Tax Treaty entered into between Argentina and Spain has become public. Further details are available from …
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
April 15, 2013. Tags: France, Germany, Italy, Spain, tax evasion, United Kingdom
On 9 April 2013, HM Treasury announced that the UK Government had agreed with the French, German, Italian and Spanish Governments to develop and pilot …
Russia and Spain: treaty clarifies tax treatment applicable to interest payments
April 2, 2013. Tags: capital tax, income tax, interest, Russia, Spain
Recently, the Russian Ministry of Finance issued Letter 03-08-05/6369, clarifying the tax treatment applicable to interest payments based on the Russia–Spain Income and Capital Tax …
Spain and Dominican Republic: details of tax treaty
March 21, 2013. Tags: dividends, Dominican Republic, income tax, Spain, treaty, withholding tax
Details of the Dominican Republic–Spain Income Tax Treaty and Protocol, signed on 16 November 2011, have become available. The treaty was concluded in the Spanish language. …
Spain and Argentina: treaty details
March 21, 2013. Tags: Argentina, capital tax, dividends, income tax, Spain, treaty, withholding tax
Details of the Argentina–Spain Income and Capital Tax Treaty, Protocol and MoU (2013), signed on 12 March 2013, have become available. The treaty was concluded in …
Spain: measures to support entrepreneurship approved
March 11, 2013. Tags: corporate tax, income tax, personal tax, Spain
On 23 February 2013, the Official Gazette published Royal Decree-Law 4/2013, of 22 February 2013, which approved measures to support new entrepreneurs, stimulate growth and …
Newly signed protocol amends 1990 Income Tax Treaty between the United States and Spain [TAX ALERT]
February 15, 2013. Tags: income tax, Spain, tax policy, treaty, United States of America
On 14 January 2013, the United States and Spain signed a new Protocol (the 2013 Protocol), amending the current Income Tax Treaty and Protocol between …
European Union and Spain: EU Treaty on Stability – entry into force published
February 11, 2013. Tags: European Union, Spain, treaty
On 2 February 2013, the Official Gazette published a note of the Ministry of Foreign Affairs of 25 January 2013, announcing the ratification and entry …
Spain and the United States sign protocol amending income tax treaty [TAX ALERT]
February 7, 2013. Tags: income tax, Spain, treaty, United States
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 …
Spain: law on tax measures for energy sustainability – approved
January 22, 2013. Tags: Spain, sustainability, tax law
On 28 December 2012, the Official Gazette published the Law No. 15/2012 of 27 December 2012 on tax measures for energy sustainability. The most important …
Draft of new Spain-UK tax treaty detailed [TAX ALERT]
January 10, 2013. Tags: Spain, treaty, United Kingdom
On 16 December 2011, the Spanish Council of Ministers authorized the signature of a new tax treaty between Spain and the UK. The treaty, once …
Spain, Council of Europe and OECD: protocol to Convention on Mutual Administrative Assistance in Tax Matters enters into force in respect of Spain
January 8, 2013. Tags: Council of Europe, mutual assistance, OECD, Spain, tax administration
On 1 January 2013, the amending protocol, signed on 27 May 2010, to the Convention on Mutual Administrative Assistance in Tax Matters, will enter into …
Spain introduces tax changes affecting Spanish resident entities, individuals, permanent establishments of foreign corporations and non-Spanish residents [TAX ALERT]
January 5, 2013. Tags: foreign entities, income tax, individual tax, permanent establishment, Spain
The Spanish parliament has passed Law 16/2012, adopting a set of tax measures that entered into force on 28 December 2012. The most relevant measures are …
Argentina terminates three tax treaties
January 2, 2013. Tags: Argentina, Chile, Spain, Switzerland, treaty
The treaties terminated in 2012 are those with Switzerland, Spain and Chile. Each had benefits that the Argentine government believed had been excessively used to reduce taxes.
Proposed simplification and improvement of Spanish SOCIMI regime towards a real REIT [TAX ALERT]
December 19, 2012. Tags: corporate tax, income tax, REIT, Spain, tax regime
The current Spanish SOCIMI (REIT) regime requires compliance with a number of strict and complex requirements that have deterred companies from electing to apply this …
Spain: new invoicing regulations
December 14, 2012. Tags: electronic, Spain, tax administration
On 1 December 2012, Royal Decree 1619/2012, of 30 November 2012, that approves the regulations on invoice obligations, has been published in the Official Gazette. …
Spain: court fees increased
December 5, 2012. Tags: Spain, tax returns
On 21 November 2012, Law No. 10/2012, of 20 November 2012, that approves certain fees on the Administration of Justice and the Toxicology National Institute …
Spain: Ministry of Finance – initiatives to fight international tax avoidance
December 3, 2012. Tags: FATCA, international tax, Spain, tax administration, tax audit, tax avoidance
On 20 November 2012, during a meeting with journalists, the State Secretary of Finance explained the new initiatives taken by the Ministry of Finance in …
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