DOCUMENT
Correction of errors of the Convention between the Government of Spain and the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income and property taxes, done at Beijing on 22 November 1990 (published in the Official Gazette of the State No. 152, dated 25 June 1992).
— · BOE-A-1993-13665
Noticed error in the insertion of the Convention between the Government of Spain and the People's Republic of China to prevent double taxation and prevent tax evasion in respect of income and property taxes, done in Beijing on 22 November 1990, published in the 152th Official Gazette of the State, dated 25 June 1992, the correct correction is reproduced below:
On page 21495, in article 12.2 line 3, for: <...but if the recipient of the interest is the beneficial owner...>; it should read: <...but if the recipient of the royalties is the beneficial owner...>.
On page 21497, in article 26.2 line 5, for: <...avoid an imposition that does not conform to the provisions...>; it should read: <...avoid an imposition that does not conform to the provisions...>.
What is made public for general knowledge.
Madrid, May 14, 1993.-The Technical Secretary General, Antonio Bellver Manrique.