Treaty between United States and Spain – text of protocol and MOU released

The US Treasury Department has released the official English text of the protocol to the US-Spain income tax treaty and the accompanying memorandum of understanding (MOU). The protocol was signed on 14 January 2013 and amends the Spain - United States Income Tax Treaty, signed on 22 February 1990.
The US Treasury Department has also issued a Press Release&nbs…
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