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NEWS

Spain U.S. Tax Treaty


15/02/2013

Spain and the U.S. signed on January 14 a new double tax treaty, DTA, amending the existing tax treaty between the two countries.
The new DTA includes, inter- alia, exemption from capital gain tax in case of share selling, subject to terms.
In addition there is an exemption from tax withholding from payment of interest and royalties.
The withholding rate for payment of dividend is 0%/5%/15%.

Source: http://www.worldwide-tax.com

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