《多邊公約》（MLI）對(duì)西班牙生效

編譯：思邁特財(cái)稅國(guó)際稅收服務(wù)團(tuán)隊(duì)

2022年1月1日，《多邊公約》（2016年）（MLI）對(duì)西班牙生效。西班牙于2017年6月7日簽署了該公約，并于2021年9月28日提交了最終的MLI立場(chǎng)，包括它希望MLI涵蓋的88項(xiàng)稅收協(xié)定。對(duì)于MLI所涵蓋的協(xié)定，兩個(gè)簽署國(guó)都需要：a）加入公約；b）將彼此列入其涵蓋的稅收協(xié)議清單；以及c）交存其批準(zhǔn)書。

了解詳情，請(qǐng)查閱以下NEWS

NEWS：Multilateral Instrument (MLI) Enters Into Force in Respect of Spain

     Source：IBFD Tax Treaties Unit ·       

On 1 January 2022, the Multilateral Convention (2016) (MLI) entered into force in respect of Spain. Spain signed the convention on 7 June 2017 and deposited its final MLI Position on 28 September 2021, including the 88 tax treaties that it wishes to be covered by the MLI. For a treaty to be covered by the MLI, both signatories need to have a) joined the convention, b) included each other in their list of covered tax agreements, and c) deposited their instruments of ratification. In the case of Spain, this means that the following treaties will now be affected by the MLI:

Albania - Spain Income Tax Treaty (2010);

Andorra - Spain Income Tax Treaty (2015);

Australia - Spain Income Tax Treaty (1992);

Austria - Spain Income and Capital Tax Treaty (1966);

Barbados - Spain Income Tax Treaty (2010);

Belgium - Spain Income and Capital Tax Treaty (1995), as amended by the 2000, 2009 and 2014 protocols;

Bosnia and Herzegovina - Spain Income and Capital Tax Treaty (2008);

Canada - Spain Income and Capital Tax Treaty (1976), as amended by the 2014 protocol;

Chile - Spain Income and Capital Tax Treaty (2003);

Costa Rica - Spain Income and Capital Tax Treaty (2004);

Croatia - Spain Income and Capital Tax Treaty (2005);

Cyprus - Spain Income and Capital Tax Treaty (2013);

Czech Republic - Spain Income and Capital Tax Treaty (1980);

Egypt - Spain Income and Capital Tax Treaty (2005);

Estonia - Spain Income and Capital Tax Treaty (2003);

Finland - Spain Income Tax Treaty (2015);

France - Spain Income and Capital Tax Treaty (1995);

Georgia - Spain Income and Capital Tax Treaty (2010);

Germany - Spain Income and Capital Tax Treaty (2011);

Greece - Spain Income and Capital Tax Treaty (2000);

Hungary - Spain Income and Capital Tax Treaty (1984);

Iceland - Spain Income and Capital Tax Treaty (2002);

India - Spain Income and Capital Tax Treaty (1993), as amended by the 2012 protocol;

Indonesia - Spain Income and Capital Tax Treaty (1995);

Ireland - Spain Income Tax Treaty (1994);

Israel - Spain Income and Capital Tax Treaty (1999);

Kazakhstan - Spain Income and Capital Tax Treaty (2009);

Korea (Rep.) - Spain Income Tax Treaty (1994);

Latvia - Spain Income and Capital Tax Treaty (2003);

Lithuania - Spain Income and Capital Tax Treaty (2003);

Luxembourg - Spain Income and Capital Tax Treaty (1986), as amended by the 2009 protocol;

Malaysia - Spain Income Tax Treaty (2006);

Malta - Spain Income Tax Treaty (2005);

New Zealand - Spain Income Tax Treaty (2005);

Oman - Spain Income Tax Treaty (2014);

Pakistan - Spain Income Tax Treaty (2010);

Panama - Spain Income and Capital Tax Treaty (2010);

Poland - Spain Income and Capital Tax Treaty (1979);

Portugal - Spain Income Tax Treaty (1993);

Qatar - Spain Income Tax Treaty (2015);

Russia - Spain Income and Capital Tax Treaty (1998);

Saudi Arabia - Spain Income and Capital Tax Treaty (2007);

Serbia - Spain Income and Capital Tax Treaty (2009);

Singapore - Spain Income Tax Treaty (2011);

Slovak Republic - Spain Income and Capital Tax Treaty (1980);

Slovenia - Spain Income and Capital Tax Treaty (2001);

Spain - United Arab Emirates Income and Capital Tax Treaty (2006);

Spain - United Kingdom Income and Capital Tax Treaty (2013); and

Spain - Uruguay Income and Capital Tax Treaty (2009).