Where an individual is tax resident in the UK and also tax resident in another jurisdiction, i.e. a "dual resident", and the other jurisdiction has a tax agreement with the UK, the agreement defines the taxing rights over an individual’s income and gains between the two countries. Essenti...
This article reports on the signing of a double tax treaty by Albania and Spain in July 2010. The treaty intends to avoid double taxation and prevent fiscal evasion between the two countries. It aims to improve economic relations between the countries. Under the treaty, a maximum withholding ...
The sources of tax law in the Republic of Kazakhstan include: Constitution, International agreements, the Tax Code, judicial decisions and administrative regulation. An international agreement that was recently signed by Kazakhstan is Spain – Kazakhstan double tax treaty. The purpose of this treaty ...
At the end of 2022, Brazil and the UK signed their first comprehensive double tax treaty. On July 19 2023, the UK Parliament approvedthe agreementand it is only pending final approval by Brazilian legislative organs for the treaty to become effective. This doub...
This Mandelman Matters Podcast with Professor David Coates is not the same thing you've heard before, as he covers the foreclosure crisis both here in the U.S and in the UK. He also talks about the global financial crisis... (Continue reading) Tagged with: bailouts bank of america banking...
The article reports on the double tax treaty signed between Argentina and Spain. It states that tax treatment of Argentine transactions under the newly signed tax treaty include royalties. dividends and capital gains. It mentions that Argentine tax law provides that dividend payments would be subject...
Ratification of the Cyprus-Spain Double Tax AgreementSavva, Charles
The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain's inward and outward Foreign Direct Investment (FDI) for the period 1993-2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound samples...
Entry into Force of New Cyprus-Spain Double Tax Agreement ImminentAristotelous, Philippos
The article reports on the expansion of the double tax treaty of Cyrus with Spain and Portugal. It states that the treaty with Portugal is to enhance the bilateral relations between the two countries, especially following Cyprus's removal from Portugal's blacklist of jurisdictions back in 2011....