10 June 2015
On 2 June 2015, the Spanish Senate approved the pending protocol to the 1976 income and capital tax treaty with Canada. The protocol, signed 18 November 2014, is the first to amend the treaty. It amends several articles of the treaty including updating the article on information exchange in line with OECD standards and adding an article on assistance in the collection of taxes. Key changes are also made to the articles on dividends and interest:
The protocol will enter into force 3 months after the ratification instruments are exchanged, and will generally apply from that date.
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