《多边公约》（MLI）对西班牙生效

编译：思迈特财税国际税收服务团队

2022年1月1日，《多边公约》（2016年）（MLI）对西班牙生效。西班牙于2017年6月7日签署了该公约，并于2021年9月28日提交了最终的MLI立场，包括它希望MLI涵盖的88项税收协定。对于MLI所涵盖的协定，两个签署国都需要：a）加入公约；b）将彼此列入其涵盖的税收协议清单；以及c）交存其批准书。

了解详情，请查阅以下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).