Details of the new Spain - United Kingdom Income and Capital Tax Treaty (2013), signed on 14 March 2013, have become available. The treaty was concluded in the Spanish and English languages, each text having equal authenticity. Once in force, the new treaty will replace the Spain - United Kingdom Income and Capital Tax Treaty (1975), as amended by the exchange of notes of 13 December 1993 and 17 June 1994. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   15% of the gross amount of the dividends where those dividends are paid...