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

Article English OPEN
Ribes Ribes, Aurora;
(2004)
  • Publisher: Kluwer Law International
  • Subject: Tax treaties | Capital gains | Model tax convention | Belgium-Spain double taxation convention | Derecho Financiero y Tributario

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.
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