Spain Tax News
Luxembourg
14 May 2006
Bill on Anti-avoidance Tax Measures – details
14 May 2006
Treaty between United Arab Emirates and Spain signed
9 April 2006
Treaty between Brazil and Spain clarified – MFN clauses
9 April 2006
US and Spain enter mutual agreement on treatment of LLCs, disregarded entities, and Sub-S corporations under treaty and protocol
9 April 2006
Corporate, Individual and Non-residents Income Tax Bill - details
9 April 2006
Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy
16 March 2006
Budget Law for 2006 approved – details
19 February 2006
Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches
1 January 2006
Law implementing amendments to EC Parent-Subsidiary Directive adopted
1 January 2006
Spanish Supreme Court examines refund of excess amounts withheld non-discrimination provision (US treaty)
1 January 2006
Corporate income tax cuts announced
6 December 2005
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
6 December 2005
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.
6 December 2005
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.
6 December 2005
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.
9 November 2005
Spanish withholding tax creditable against Luxembourg municipal business tax Luxembourg-Spain treaty
16 October 2005
New Zealand and Spain signed a first-time tax treaty on 28 July 2005. Further details of the treaty will be reported subsequently.
21 September 2005
Interpretation of Art. 26(3) of FranceSpain tax treaty (MAP) exchange of letters published
21 September 2005
Spain and Egypt signed a first-time tax treaty on 10 June 2005.
11 July 2005