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Double Tax Agreements

The Role of Double Tax Agreements

Spain

Agreement

Text: PDF - 142KB
Word - 157KB
Status: In force
Signed: 28 July 2005
In force: 31 July 2006
Effective: In New Zealand: For withholding taxes from 1 September 2006. For all other taxes for income years beginning on or after 1 April 2007.
In Spain: For all taxes, generally from 1 January 2007. (Refer to Article 26 of the Agreement.)

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