The US Treasury Department has released the official English text of the protocol to the US-Spain income tax treaty and the accompanying memorandum of understanding (MOU). The protocol was signed on 14 January 2013 and amends the Spain - United States Income Tax Treaty, signed on 22 February 1990. The US Treasury Department has also issued a Press Release announcing the signing of the new protocol. According to the press release, the new protocol is intended to bring the existing income tax treaty into closer conformity with the current tax treaty policies of both the United States and Spain. The press release further states that...