Details have become available of the amending protocol, signed on 26 October 2012, to the India - Spain Income and Capital Tax Treaty (1993). The protocol was signed in the Spanish, Hindi and English languages, each text having equal authenticity. However, in the case of divergence the English text prevails. Details of the main amendments are summarized below.
An update of the existing Spanish taxes under article 2 (Taxes covered) of the treaty is made.
A new paragraph to article 10 (Associated …
OrbitaxProtocol to treaty between India and Spain – details
