Protocol to treaty between Switzerland and Spain enters into force - details

The protocol of 29 June 2006 to the Spain-Switzerland income and capital tax treaty of 26 April 1966 will enter into force on, and, subject to certain exceptions, will apply from, 1 June 2007. Notification of the exchange of the instruments of ratification on 1 March 2007 was given in the Spanish Official Gazette of 27 March 2007. The changes to the 1966 tax treaty are summarized below.

(a) Dividends. The maximum rate of withholding tax is established …