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Spain Publishes Synthesized Texts of Tax Treaties with Israel, Kazakhstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, and New Zealand as Impacted by BEPS MLI

22 June 2022

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Treaty Development

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Spain-Israel-Kazakhstan-Latvia-Lithuania-Luxembourg-Malaysia-Malta-New Zealand

Spain's Ministry of Finance has published the synthesized texts of the tax treaties with Israel, Kazakhstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, and New Zealand 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 1999 Spain-Israel tax treaty: in Spain: with respect to taxes withheld at...