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Clifford Chance

Clifford Chance


New protocol amending the current US-Spain tax treaty

26 June 2019

On 14 January 2013, the US and Spain concluded a protocol (the “Protocol”) amending the tax treaty for the avoidance of double taxation currently in force which was signed on 22 February 1990 (the “Tax Treaty”).
The Protocol, when it enters into force, will entail significant improvements in the withholding and tax treatment of certain flows of funds (interest, dividends and capital gains) between residents of both countries.

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