DOCUMENT
Correction of errors in the Agreement between Spain and Australia to Prevent Double Taxation and Tax Evasion in Income Tax and Protocol, done at Canberra on 24 March 1992.
— · BOE-A-1993-6498
Warnings of errors in the insertion of the Convention between Spain and Australia to prevent double taxation and to prevent tax evasion in respect of income taxes and Protocol, done at Canberra on 24 March 1992, published in the Official Gazette of the State No. 312, dated 29 December 1992 (pages 44331 to 44340), are reproduced as follows:
Article 3, paragraph 1 (a), subparagraphs (i) to (vi). The word territory should be written with capital letters (territory), and where it says: <E includes adjacent areas...>, it should read: <e includes adjacent areas...> (minuscule, as it follows from the previous sentence); as well as where it says: <in accordance with international law>, it should read: <in accordance with international law>.
Article 5, paragraph 4.b). For: <Y, in any of the cases,> read: <y, in any of the cases,> (minuscule, as follows from the previous sentence).
Article 7, paragraph 8 (a). For: <... exploited in the other ("trustee")...>, read: <... exploited in the other contracting State by the trustee ("trustee")>.
Final paragraph. For: <The enterprise operated by the trustee...>, read: <the enterprise operated by the trustee...> (minuscule, as follows from the previous sentence).
Article 9, paragraph 3. For: <... agreed between independent companies...>, read <... agreed between independent companies...>.
Article 10, paragraph 5. For: <... such permanent establishments or fixed base...>, read: <... such permanent establishment or fixed base...>.
Article 11, paragraph 1. There's a comma missing on the second line. It should read: < Interest from a Contracting State, the beneficiary of which ...>.
Article 12, paragraph 4. For: < these permanent establishments or fixed base...>, read: <... such permanent establishment or fixed base...>.
Paragraph 5. For: <... such permanent establishment or fixed base...>, read: <... such permanent establishment or fixed base...>.
Article 13, paragraph 2. For: < remaining on a fixed basis...>, read <... belonging to a fixed base...>.
Article 14, paragraph 1. The script is left in: base-fix.
Article 19, paragraph 1. For: <... such regulations may only be subject to...>, read: <... such remuneration may only be subject to...>.
Article 23, paragraph 2. For: <When a person resident of Spain...> read: <... When a company resident of Spain...>.
Paragraph 3.b). For: <... resident of Spain are exempt from taxation...>, read: <... resident of Spain are exempt from taxation...>.
Article 24, paragraph 1. A coma is missing. It should read: <... The national law of those States may submit...>.
Article 27, initial paragraph, second line. For: <... Contracting States exchange notes...>, read: <... Contracting States exchange notes...>.
Article 28, end of paragraph (a) there are two points instead of a semicolon. It should read: <... the complaint is notified;>.
Finally, the name of the Spanish signatory, both of the text and of the Protocol, is not correct. For: <... José Luis Pérez>, should read: <... José Luis Pardos Pérez>.