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Spain Publishes Synthesized Texts of Tax Treaties with Bosnia and Herzegovina, Costa Rica, Croatia, Cyprus, Czech Republic, Egypt, Estonia, and Finland as Impacted by BEPS MLI

10 June 2022

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Treaty Development

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Spain-Bosnia and Herzegovina-Costa Rica-Croatia-Cyprus-Czech Republic-Egypt-Estonia-Finland

Spain's Ministry of Finance has published the synthesized texts of the tax treaties with Bosnia and Herzegovina, Costa Rica, Croatia, Cyprus, the Czech Republic, Egypt, Estonia, and Finland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2008 Spain-Bosnia and Herzegovina tax treaty: in Spain:...