Taxes covered

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..... capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: 1 [ (a) in Spain : 1. the income tax on individuals; 2. the corporation tax; 3. the i .....

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..... in : (i) The Income-tax on Individuals (el Impuesto sobre la Renta de las Personas Fisicas); (ii) The Corporation Tax (el Impuesto sobre Sociedades); (iii) The Capital Tax (el Impuesto sobre el Patrimonio); (hereinafter referred to as Spanish Tax ). - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanag .....

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