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....
and the crux of the matter was to determine whether the expression "business profits" referred to in Article 7 of the Brazil–Spain treaty encompassed the gross income that was the object of the withholding taxation. The tax authorities argued that ...
If an individual is considered a treaty non-resident in the UK, under most double tax treaties in place, the individual would only be liable for tax in the UK With reference to the relevant treaty paragraph. For example, a non-resident will usually pay no UK tax on UK source interest, ...
Tax Treaty Interpretation in Spain This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the rel... MT Soler Roch,A ...
Updates to Cyprus/Ukraine Double Tax Treaty30/01/2020 On 30 October 2019, the Ukrainian Parliament ratified a protocol to make certain amendments to the existing Double Tax Treaty between Cyprus and Ukraine. Cyprus is expected to ratify the protocol before the end of 2019, with the changes ...
1). This implies that of all possible country pairs in the sample, 29% actually have a double tax treaty in force in 2012. Further, the treaty network might be subject to changes, such as effective new treaties in place, termination of treaties and changes due to subsequent protocols. ...
Spain Population 46,528,308 As with all Euro nations, the Kingdom of Spain is obliged to count its national debt according to the rules laid down in the Maastricht Treaty. This counts all public debt as the national debt. However, there is a lot of room for manoeuvre in those rules. ...
However, any tax treaty benefit will now be subject to a general anti-avoidance rule, with the onus shifting to the taxpayer to prove that the transaction was not done with the intent of avoiding taxation. This might lead to more litigation. Overall, while the revised DTC has disappointed ...
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...
Termination of Argentina-Spain Double Taxation Treatydoi:10.1055/s-0031-1292022aortic valve stenosistranscatheter aortic valve implantationTAVIAuthor information: (1)Osteoporosezentrum München am Dom Kaufingerstr., München. reiner.bartl@osteologie-online.deJuliana Dantas...