Spain — United States

Document texts

1. Administrative agreement between the competent authority of the Kingdom of Spain and the competent authority of the United States of America for the exchange of country-by-country reports, done at San Marino and Madrid on 13 and 19 December 2017.BOE-A-2017-15459 · 19.12.2017 · Amendment / correction
2. Protocol and its Memorandum of Understanding, signed in Madrid on 14 January 2013, amending the Agreement between the Kingdom of Spain and the United States of America to Prevent Double Taxation and Tax Evasion in respect of Income Taxes, and its Protocol, signed in Madrid on 22 February 1990.BOE-A-2019-15166 · 14.01.2013 · Source text
3. Friendly Agreement of 30 January and 15 February 2006 on the application of the Convention on the Prevention of Double Taxation between Spain and the United States, done at Madrid on 22 February 1990.BOE-A-2009-13393 · 15.02.2006 · Source text
4. Instrument for Ratification of the Convention between the Kingdom of Spain and the United States of America to Prevent Double Taxation and to Prevent Tax Avoidance of Income Taxes, done at Madrid on 22 February 1990.BOE-A-1990-30940 · 22.02.1990 · Source text
5. Correction of errors in the instrument of ratification of the Convention between the Kingdom of Spain and the United States of America to prevent double taxation and tax evasion in respect of income taxes, done at Madrid on 22 February 1990.BOE-A-1993-5135 · — · Amendment / correction