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SPAIN-US: Tax Improvements For Investments

After a rather extensive process, extended for more than five years, next November 27th will enter into force the Protocol amending the Convention to Avoid Double Taxation between Spain and the U.S., initially agreed by the governments of both countries in 2013.

This text updates the original Convention, signed in 1990, and introduces very relevant innovations that, in many cases, improve the taxation of business operations between Spain and the United States.

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