Agreement and Protocol between Australia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
| Australian Treaty Series Number | [1992] ATS 41 |
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| Done at Place and Date | Canberra, 03/24/1992 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Spain |
| |
| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS (AMENDMENT) 1995 No. 448
Income Tax (International Agreements) Amendment Act 1992 (No. 139 Of 1992) |
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| Entry into Force for Australia, Date and Conditions | 12/10/1992, eif with exchange of notes.
Applicable to Christmas, Cocos and Norfolk Islands, Ashmore and Cartier Islands, Heard and McDonald Islands and Coral Sea Islands. |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 07/10/1992, 29029, Australia |
| Other Series Numbers and Reference to Text | Act 1992/139; UNTS 1711 p295
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| Amendments to Treaty and Notes | |
| Last Updated | 07/25/2002 |
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