DOCUMENT
Corrigendum to the Protocol of 17 March 1999 amending the Convention between Spain and Denmark on the avoidance of double taxation on income and property taxes, signed at Copenhagen on 3 July 1972, which was published in the "Official Gazette of the State" No. 118, dated 17 May 2000 (pages 17880 to 17884).
— · BOE-A-2000-12967
In the publication of the Protocol of 17 March 1999 amending the Convention between Spain and Denmark on the avoidance of double taxation on income and property taxes, signed at Copenhagen on 3 July 1972, which was published in the "Official Gazette of the State" No. 118, dated 17 May 2000 (pages 17880 to 17884), the following corrections should be made:
On page 17880, second column, new Article 2 of the Convention, point 3(a), sub-paragraph (ii), second line, reading: "... kommunale Indkomstskat" ;", read: "... kommunale indkomstskat);".
On page 17881, first column, same article 2 of the Convention, point 3(b), sub-paragraph (iii), where it reads: "the tax on the assets, and", read:
"the tax on heritage ; and."
On page 17881, first column, new Article 3 of the Convention, point 1(b), ninth and tenth lines, where it reads: "..., so with respect to other activities ...", read: "..., as well as with regard to other activities ...".
On page 17882, first column, new Article 10 of the Convention, point 5, fourth line, for:
"...on the agreed dividends...", should read: "...on the dividends paid...", and on the ninth line, where it reads "... or a fixed base located in that other State, ...", should read "...or to a fixed base located in that other State, ...".
On page 17884, first column, entry into force clause of the Protocol, point 2, for:
"... on the assets corresponding to the fiscal year ...", should read: "... on the assets corresponding to the fiscal year ...".