The new income tax treaty between China and Spain was signed on 28 November 2018. Once in force and effective, the new treaty will replace the 1990 tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax and covers Spanish income tax on individuals, corporation tax, and income tax on non-residents.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise …