HMRC publishes memorandum of understanding between Spain and the UK on article 25 of the mutual agreement procedure (MAP).
HMRC has published the in force memorandum of understanding between Spain and the UK on article 25 of the mutual agreement procedure under the 2013 double taxation treaty. The memorandum of understanding on the double taxation treaty’s arbitration process was signed and agreed by Spain on 23 June 2014 and by the UK on 28 August 2014.
HMRC publishes memorandum of understanding between Spain and the UK on article 25 of the mutual agreement procedure (MAP).
HMRC has published the in force memorandum of understanding between Spain and the UK on article 25 of the mutual agreement procedure under the 2013 double taxation treaty. The memorandum of understanding on the double taxation treaty’s arbitration process was signed and agreed by Spain on 23 June 2014 and by the UK on 28 August 2014.
