The amending protocol to the 1993 income and capital tax treaty between India and Spain was signed 26 October 2012. The protocol:
- Amends the taxes covered in respect of Spain to include income tax on individuals, corporation tax, income tax on non-residents, and capital tax;
- Adds paragraph 2 to Article 10 (Associated Enterprises) concerning corresponding adjustments with respect to the taxation of profits in a Contracting State as the result of an arm's length adjustment;
- Replaces Article 28…