In Spain. The law of Spain shall apply exclusively and the courts of Barcelona, Spain have exclusive jurisdiction.
In Spain. (i) The general income tax on individuals (el impuesto general sobre la Renta de las personas fisicas);
In Spain. (a) Where a resident of Spain derives income or owns capital, which, in accordance with the provisions of this Convention, may be taxed in Luxembourg, Spain shall allow as a deduction from the tax on the income or capital of that resident an amount equal to the tax paid in Luxembourg. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to the income or the capital which may be taxed in Luxembourg.
In Spain. In respect of taxes chargeable on income or on capital for any taxable year beginning on or after the first day of January of the calendar year next following that in which the Convention enters into force.
In Spain. According to the World Bank’s Doing Business 201035, Spain is ranked 62nd for “ease of doing business” (further details given in Annex C6). It has fallen by eleven points compared to the previous year, and now is one of the countries in the EU considered less favourable for doing business. In fact, only five of the EU- 27 countries have lower rankings on this index (Luxembourg, Poland, Czech Republic, Italy and Greece). Overseas firms are actively sought out by the Spanish authorities who, over recent decades, have invested heavily in the infrastructure required to support a generally conducive business environment. With a highly developed transport system and approximately 44 ports available for the transportation of people and goods, Spain is considered to be the 4th largest sea freight transporter in Europe36.
In Spain. As with France, neither the research nor the interviews conducted for this study revealed any evidence of or preparation for EPA implementation by Spain.
In Spain. (i) in respect of taxes withheld at source, on amounts paid or credited to non- residents, on or after 1 April in the calendar year next following that in which the Agreement enters into force;
In Spain. As respects Spanish tax, for any year beginning on or after the first day of January in the calendar year in which this Convention enters into force.
In Spain i. in respect of taxes withheld at source, in relation to income derived on or after the first day of January in the calendar year next following that in which the Convention enters into force;
