DT17550+ - Double Taxation Relief Manual: Contents
PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
Spain
| DT17550 | Particular agreements: Spain: Agreement |
| DT17551 | Particular agreements: Spain: Credit |
| DT17552 | Particular agreements: Spain: Source of income |
| DT17553 | Particular agreements: Spain: Income from property |
| DT17554 | Spain: Dividends |
| DT17555 | Spain: Interest and Royalties |
| DT17556 | Particular agreements: Spain: Tax spared |
| DT17557 | Particular agreements: Spain: relief from Spanish tax |
| DT17558 | Particular agreements: Spain: Other income |
| DT17601 | DT: Spain: double taxation agreement, Article 2: Taxes covered |
| DT17602 | DT: Spain: double taxation agreement, Article 3: General definitions |
| DT17603 | DT: Spain: double taxation agreement, Article 4: Fiscal domicile |
| DT17604 | DT: Spain: double taxation agreement, Article 5: Permanent Establishment |
| DT17605 | DT: Spain: double taxation agreement, Article 6: Income from immovable property |
| DT17606 | DT: Spain: double taxation agreement, Article 7: Business profits |
| DT17607 | DT: Spain: double taxation agreement, Article 8: Shipping and air transport |
| DT17608 | DT: Spain: double taxation agreement, Article 9: Associated enterprises |
| DT17609 | DT: Spain: double taxation agreement, Article 10: Dividends |
| DT17610 | DT: Spain: double taxation agreement, Article 11: Interest |
| DT17611 | DT: Spain: double taxation agreement, Article 12: Royalties |
| DT17612 | DT: Spain: double taxation agreement, Article 13: Capital gains |
| DT17613 | DT: Spain: double taxation agreement, Article 14 Independent personal services |
| DT17614 | DT: Spain: double taxation agreement, Article 15 Employments |
| DT17615 | DT: Spain: double taxation agreement, Article 16: Director's fees |
| DT17616 | DT: Spain: double taxation agreement, Article 17 Artistes and Atheletes |
| DT17617 | DT: Spain: double taxation agreement, Article 18: Pensions and annuities |
| DT17618 | DT: Spain: double taxation agreement, Article 19: Government service |
| DT17619 | DT: Spain: double taxation agreement, Article 20: Students |
| DT17620 | DT: Spain: double taxation agreement, Article 21: Teachers |
| DT17621 | DT: Spain: double taxation agreement, Article 22: Other income |
| DT17622 | DT: Spain: double taxation agreement, Article 23: Capital |
| DT17623 | DT: Spain: double taxation agreement, Article 24: Elimination of double taxation |
| DT17624 | DT: Spain: double taxation agreement, Article 25: Non-discrimination |
| DT17625 | DT: Spain: double taxation agreement, Article 26: Mutual agreement procedure |
| DT17626 | DT: Spain: double taxation agreement, Article 27: Exchange of information |
| DT17627 | DT: Spain: double taxation agreement, Article 28: Diplomatic and consular officials |
| DT17628 | DT: Spain: double taxation agreement, Article 29: Territorial extension |
| DT17629 | DT: Spain: double taxation agreement, Article 30: Entry into force |
| DT17630 | DT: Spain: double taxation agreement, Article 31: Termination |
| DT17631 | DT: Spain: double taxation agreement, Exchange of Notes. |
