publication . Article . 2004

Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital

Ribes Ribes, Aurora;
Open Access English
  • Published: 01 Jan 2004
  • Publisher: Kluwer Law International
  • Country: Spain
Abstract
This paper is intended to analyse the treatment of capital gains in Spanish tax treaties. In particular, the author focuses on the new provision on the taxation of capital gains as a consequence of the alienation of shares in the Belgium-Spain double tax treaty.
Subjects
free text keywords: Tax treaties, Capital gains, Model tax convention, Belgium-Spain double taxation convention, Derecho Financiero y Tributario
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