Tax Flash: International Taxation - Applicable Tax Treaty to an income obtained by a Colombian Permanent Establishment of a Spanish Co. in US
The Spanish General Directorate of Taxation (DGT) has considered (binding tax ruling V2137-17, dated August 18th 2017) that a Permanent Establishment in Colombia of a Spanish Company, which obtains income in US, cannot benefit from the Double Tax Treaty (DTT) between Colombia and US, but from the US – Spanish DTT.
For more information, please contact:
JOAN PONS
Abogado economista
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Avenida Diagonal 467, 5º 1ª - 08036 Barcelona (Spain)
T. +34 934 961 800
www.etlglobal-linkservices.com
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