United Kingdom Tax Agency Posts Synthesized Text of DTA, Protocol With Spain

The United Kingdom HM Revenue and Customs April 28 posted a synthesized text of the 2013 DTA and protocol with Spain, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2022. The MLI applies from: 1) Jan. 1, 2023, for withholding taxes; 2) April 1, 2023, for corporation tax in the U.K.; 3) April 6, 2023, for income tax and capital gains tax in the U.K.; and 4) taxable periods beginning on or after Jan. 1, 2023, for all other taxes in Spain. The synthesized ...