AUSTRALIAN TAX TREATIES

Spanish Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 2   Taxes Covered  

(1)  
The existing taxes to which this Agreement shall apply are:


(a) in the case of Australia:
the income tax, and the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under the federal law of the Commonwealth of Australia;


(b) in the case of Spain:


(i) the Income Tax on Individuals ( el Impuesto sobre la renta de las Personas Fisicas ); and

(ii) the Corporation Tax ( el Impuesto sobre sociedades ).

(2)  
This Agreement shall also apply to any identical or substantially similar taxes which are imposed under the federal law of the Commonwealth of Australia or the law of Spain after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in the laws of the respective States relating to the taxes to which this Agreement applies within a reasonable time after such changes.


 

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