Spain / United Kingdom · English
Spain–United Kingdom 2013 Convention: official MLI synthesis
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Unreviewed · applicability unverifiedOfficial MLI synthesis
Contents
Article 3 · general definitions
Article 5 · permanent establishment
Article 6 · income from immovable property
Article 8 · shipping and air transport
Article 9 · associated enterprises
Article 14 · income from employment
Article 16 · artistes and sportsmen
Article 18 · government service
Article 22 · elimination of double taxation
Article 23 · miscellaneous provisions
Article 24 · non-discrimination
Article 25 · mutual agreement procedure
Article 26 · exchange of information
Article 27 · members of diplomatic missions and consular posts