OrbitaxUS and Spain enter mutual agreement on treatment of LLCs, disregarded entities, and Sub-S corporations under treaty and protocol
|Treaty Development|United States-Spain
The competent authorities of the United States and Spain have entered a mutual agreement on the treatment of limited liability companies (LLCs), disregarded entities, and Subchapter S corporations under the income tax treaty and protocol signed by the two countries on 22 September 1990.
The agreement provides that the phrase "any other body of persons" as used in the defini…
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