Orbitax Tax News & Alerts
Spain's Tax news & updates from Orbitax and partners
Spain Tax News
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Protocol between Spain and Switzerland to be signed
Treaty between Spain and Peru – details
Treaty between New Zealand and Spain approved
Treaty between Peru and Spain signed
Bill on Anti-avoidance Tax Measures – details
Luxembourg
Treaty between Brazil and Spain clarified – MFN clauses
Corporate, Individual and Non-residents Income Tax Bill - details
US and Spain enter mutual agreement on treatment of LLCs, disregarded entities, and Sub-S corporations under treaty and protocol
Treaty between United Arab Emirates and Spain signed
Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy
Budget Law for 2006 approved – details
Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches
Law implementing amendments to EC Parent-Subsidiary Directive adopted
Spanish Supreme Court examines refund of excess amounts withheld non-discrimination provision (US treaty)
It has been reported that Spain initialled a first-time tax treaty with Nigeria on 20 September 2005. Further details of the treaty will be reported subsequently.
It has been reported that Spain initialled a first-time tax treaty with Peru on 14 July 2005. Further details of the treaty will be reported subsequently.
The United Arab Emirates and Spain initialled a first-time income tax treaty on 31 October 2005. Further details of the treaty will be reported subsequently
Corporate income tax cuts announced
Details of the first-time income and capital tax treaty and protocol between Spain and Colombia, signed on 31 March 2005, have become available. The treaty was concluded in the Spanish language and generally follows the OECD Model Convention.
Spanish withholding tax creditable against Luxembourg municipal business tax Luxembourg-Spain treaty
Interpretation of Art. 26(3) of FranceSpain tax treaty (MAP) exchange of letters published
New Zealand and Spain signed a first-time tax treaty on 28 July 2005. Further details of the treaty will be reported subsequently.
Spain and Egypt signed a first-time tax treaty on 10 June 2005.
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