Tax Treaty Case Law around the Globe 2019
1. Aufl. 2020
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S. 3381. Introduction
On 29 June 2018, the Spanish National High Court (hereinafter NHC) dismissed the contentious administrative appeal filed against the decision of the Central Economic-Administrative Tribunal (hereinafter CEAT) of . This judgment rejected the claim filed by the taxpayer on , against the agreement of , of the Large Companies Management Unit of the Regional Inspection Unit of the Special Delegation in Madrid of the State Tax Administration Agency (hereinafter STAA), which had rejected its request for rectification of the taxpayer’s 2008 corporate income tax assessment (hereinafter CIT).
The dispute arose in the context of the alleviation of international double taxation, resulting from the payment of a cross-border dividend by a British company in favour of a Spanish company. The application of the Spain-United Kingdom Income and Capital Tax Treaty (1975) (hereinafter Spain-UK Tax Treaty) and the domestic rules of both jurisdictions raises issues on which not even Spanish case law has pronounced.
This Spanish Case deals with the interpretation of article 24 of the Spain-UK Tax Treaty, which corresponds to article 23 of the OECD...