Spanish Supreme Court Limits the Use of Dynamic Interpretation of Tax Treaties

Journal
Sánchez de Castro Martín-Luengo, E.
International; OECD; Spain
Bulletin for International Taxation 2021 (Volume 75), No. 1
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In this case note, the author addresses two new judgments of the Spanish Tribunal Supremo (Supreme Court) of 3 March and 23 September 2020, in which limitations on the dynamic interpretation of model-based tax treaties were developed.