DOCUMENT
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
The following errors and errors were noted in the publication published in the Official Gazette of the State No. 306 of 22 December 1990, pages 38251-38259 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, signed in Madrid on 22 February 1990:
On page 38253, paragraph 2 (a), of article 10, which reads: <a company holding at least 25 per 100 of the shares>, it must read <a company holding at least 25 per 100 of the shares>.
On page 38253, paragraph 4, of Article 11, where it reads: <right to participate in the benefits > , it should read < right to participate in the benefits > .
On page 38255, paragraph 2, of Article 19, which reads: <but the provisions > should read <but the provisions > (without comma).
On page 38256, first column, at the end of the first paragraph, for: <("partnerships") and other distributions>, read: <("partnerships") or other distributions>.
On article 21 (1) (a), page 38256 (a), which reads: <1.a) Remuneration should read: <1.a) Remuneration.
On page 38256 (l) of article 21, which states: " Remuneration may only be paid " , it should read: " Remuneration may only be paid " .
On page 38256 (a) (i), article 22, paragraph 1, which reads: <a university and other institution>, read <a university or other institution>.
On article 22, paragraph 1 (a) (iii), page 38256, which reads: <literary or teaching, shall be exempt...>, should read <literary or teaching,
- shall be exempt...> (starting <exempt > in separate paragraph).
On page 38256 (b) of article 22, which reads: <a university and other institution>, read <a university or other institution>.
On page 38256(2)(b) of article 22, which reads: <another Contracting State, shall be exempt...>, read: <another Contracting State,
- shall be exempt...> (starting <exempt > in separate paragraph).
On page 38256(2) of Article 23, which reads: <Article 6(2)>, read: <Article 6(2)>.
On page 38257, first column, first paragraph, second line, which reads: <from the United States to a company resident of Spain>, read: <from the United States to a company resident of Spain>.
On page 38257, paragraph 5, of Article 25, for <tax and obligation>, read <tax or obligation>.
On page 38259, paragraph 13 of the Protocol, for: <Financial entities (trusts) of pensions>, read <Trusts» of pensions.
On page 38259, paragraph 17 of the Protocol, for: <17. With regard to Article 24(3)(b), read: <17. With regard to Article 24(1)(b)>.
On page 38259, paragraph 17 of the Protocol, which reads: <For the purposes of paragraph 3, (b)>, read <For the purposes of paragraph 1, (b)>.