Treaty Interpretation and Treaty Override: The Spanish Case Law on Royalties under the Spain-United States Income Tax Treaty (1990)

Journal
Bernales Soriano, R.
Spain
European Taxation 2013 (Volume 53), No. 9/Special Issue
Format/Price
JournalUSD 45

The author, in this article, summarizes the position of the Spanish tax authorities and courts on the interpretation of treaty terms under the pre-1995 version of article 3(2) of the OECD Model, in particular regarding the taxation of royalties, and discusses the possibility that such an interpretation constitutes treaty override.