The Mexico Spain Tax Treaty has finally come into force. In this post we will address three novelties regarding the taxation of dividends, interest, capital
Brazilian companies can compensate their shareholders both with dividends or paying interest on equity (“juros”). The former is, under certain conditions set out in the
Before the High Court ruling on the SCHWEPPES INTERNACIONAL LTD case, it was pretty clear how worked the tax on royalties in Spain . Under the Spanish
In this post we include a list of the tax treaties of Spain. Spain has a broad network of Tax Treaties, more than 90, which
The new tax regime of the Canary Islands (Corporation Tax rate of 4 %) has largely been overlooked by most tax professionals, although it is
The Official Gazette (BOE) has published on December 9th, 2015 the new tax treaty between Spain and Andorra, technically called “Convention to avoid double taxation
Branch tax in Spain is a complex are, especially after the recent overhaul in the Spanish Tax system. The Law has introduced several new rules
The first and most important idea to keep in mind is that an individual with American nationality which is tax resident in Spain (because he
In a recent landmark judgment, the Spanish Supreme Court (Justice Emilio Frias) has ruled that European Union Companies selling their shareholding in Spanish companies are
The interest of the tax treatment of royalties received by Spanish companies as consideration for the use of any patents, design, models, plans, or scientific,
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