Spain - Treaty Interpretation and Treaty Override: The Spanish Case Law on Royalties under the Spain-United States Income Tax Treaty (1990)
- R. Bernales Soriano
- European Taxation, 2013 (Volume 53), No 9/Special Issue
- 8 August 2013
The author, in this article, summarizes the position of the Spanish tax authorities and courts on the interpretation of treaty terms under the pre-1995 version of article 3(2) of the OECD Model, in particular regarding the taxation of royalties, and discusses the possibility that such an interpretation constitutes treaty override.