The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1
Article Category: Article
Publié en ligne: 22 avr. 2024
Pages: -
Reçu: 26 juin 2023
Accepté: 15 févr. 2024
© 2023 R. García Antón et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Spanish Investment Treaties and Taxation.
Investment treaties |
No exclusion of taxation from the scope of the treaty |
Carve-out clauses excluding tax matters entirely |
Carve-out clauses excluding some kinds of taxation measures |
Carve-out clauses excluding the application of certain investment standards of treatment to taxation |
Albania |
X |
|
|
X NT |
Algeria |
X |
|
|
X NT |
Argentina |
X |
|
|
|
Bahrain |
|
X |
|
|
Bolivia |
X |
|
|
|
CETA |
X |
|
X |
X NT+MFN |
Chile |
X |
|
|
|
China |
X |
|
|
X NT+MFN |
Colombia |
X |
|
|
|
Costa Rica |
X |
|
|
X NT |
Cuba |
X |
|
|
|
Dominican |
X |
|
|
|
Republic |
|
|
|
|
Egypt |
X |
|
|
X NT |
El Salvador |
X |
|
|
|
Equatorial |
|
X |
|
|
Guinea |
|
|
|
|
Gabon |
X |
|
|
|
Georgia |
X |
|
|
|
Honduras |
X |
|
|
|
Iran |
|
X |
|
|
Jamaica |
|
X |
|
|
Jordan |
X |
|
|
|
Kazakhstan |
X |
|
|
|
Korea |
X |
|
|
|
Kuwait |
X |
|
|
X NT |
Kyrgyzstan |
X |
|
|
|
Lebanon |
X |
|
|
X NT |
Libya |
X |
|
|
|
Malaysia |
X |
|
|
|
Mauritania |
X |
|
|
X NT |
Mexico |
X |
|
|
X NT |
Moldova |
|
X |
|
|
Montenegro |
X |
|
|
X NT |
Morocco |
X |
|
|
X NT |
Namibia |
X |
|
|
X NT |
Nicaragua |
X |
|
|
|
Nigeria |
|
X |
|
|
North |
X |
|
|
|
Macedonia |
|
|
|
|
Pakistan |
X |
|
|
|
Panama |
X |
|
|
X NT |
Paraguay |
X |
|
|
|
Peru |
X |
|
|
|
Philippines |
X |
|
|
X NT |
Russian |
X |
|
|
|
Federation |
|
|
|
|
Saudi |
X |
|
|
|
Arabia |
|
|
|
|
Senegal |
X |
|
|
X NT |
South |
X |
|
|
|
Africa |
|
|
|
|
Syria |
X |
|
|
|
Tunisia |
X |
|
|
|
Turkey |
X |
|
|
|
Turkmenistan |
X |
|
|
|
Ukraine |
X |
|
|
X NT |
Uzbekistan |
X |
|
|
X NT |
Venezuela |
X |
|
|
|
Vietnam |
X |
|
|
X NT+MFN |