EYSpanish Supreme Court issues favorable decision on reclaims by non-Spanish pension funds
|Tax Alerts, Legislation & Policy, Na ...|United States, Canada, Spain
Executive summary
The Spanish Supreme Court (Tribunal Supremo) issued a favorable decision confirming the right of a Canadian pension fund to obtain a refund of the Spanish withholding tax borne. The decision, dated 22 December 2020, was recently published.1
The Canadian pension fund filed a reclaim to obtain a refund of the difference between the dividend withholding tax (DWHT) borne and …
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