India's Income Tax Department has published the synthesized text of the 1993 income and capital tax treaty with Spain as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1993 India-Spain tax treaty: In India: with respect to taxes withheld at source on amounts paid or...