Tax Alert: Entry into force of Amendments to the Double Taxation Convention between Spain and the United States
20/11/2019
On 27 November 2019, the Protocol[1] introducing important amendments to the Agreement to Avoid Double Taxation signed between Spain and the United States enters into force, (hereinafter, “DTA”). The following are the amendments which, in general terms, we consider to be the most relevant.
[1] Protocol amending the Agreement between the Kingdom of Spain and the United States of America for the Avoidance of Double Taxation and the Prevention of Tax Evasion in respect of Income Taxes, and its Protocol, signed in Madrid on 22 February 1990 (BOE (Boletín Oficial del Estado [Official Spanish Gazette]) of 23 October 2019, No. 255)
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Tax
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