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Spanish High Court Holds Exemption for Dividend Income Under Tax Treaty with Brazil May Apply Even if Dividends Are Not Taxed in Brazil

|Treaty Development|Spain-Brazil
Spain-Brazil

The Spanish High Court of Justice of Catalonia recently issued a decision regarding the eligibility of a Spanish tax resident for a tax exemption on dividend income under the Brazil-Spain tax treaty. The case involved a Spanish resident individual that received dividend income from a company in Brazil and was taxed on that income in Spain. The individual then sought a refund based on paragraph …

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