The technical explanation of the 2013 protocol to the Spain-US tax treaty has been published
It is usual practice in the United States after a tax treaty is signed for the parties that negotiated it to prepare a document providing a technical explanation of the treaty’s provisions. The Internal Revenue Service adopts this technical explanation as its own and posts it on its website to serve as an interpretation guide to the treaty.
Although the 2013 protocol to the Spain-US tax treaty has yet to be ratified by the US, the technical explanation to the 2013 protocol has just been published.
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