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Transatlantic Relation Area

Instituto Franklin > Research > Transatlantic Relation Area > Double Taxation Convention

Double Taxation Convention

Financing: €7,000

The project “Analysis of the Spanish-American convention for the avoidance of double taxation and its impact on economic relations between the two countries” aims to analyze the Convention to avoid Double taxation signed between the Kingdom of Spain and the United States of America. The protocol signed on January 14, 2013 amended the 1990 Convention, which introduced new measures to prevent tax avoidance and tax evasion with respect to taxes.

The duration of the project will be of 3 years and it shall consist of the following phases:

Phase 1. In a first step, the international anti-abuse rules recognized by Spain and the United States in their own domestic law will be discussed, given that it is in internal regulations where the barriers of protection established by each country are reflected with a view to prevent both foreign investors and national entities that invest abroad, and could lead to abusive tax evasion practices by taking advantage of possible situations of international tax arbitrage or lack of sufficient control, resulting in a loss of tax revenue and directly affecting the budgets of the country.

Phase 2. The clauses established in the double taxation agreement signed between Spain and the US and the recently approved protocol in accordance with the measures recognized by the OECD to eradicate tax avoidance and evasion between the signatory States will be analyzed. The overlap of fiscal sovereignty of individual countries may lead to the double taxation of the same person, the same income or the same property, which is identified as a barrier to international transactions.

Phase 3. The aim of the last part of the project is the analysis of the implementation in practice of the new Protocol that has benefited the Spanish companies investing in the United States, in relation to the current situation. This study moves to the last phase of the project in order to have a time frame to assess in practice the effects of the new changes incorporated in the recent Protocol.

  • Principal Investigator (PI): Patricia Lampreave Márquez. (CUNEF-UCM)
  • José Ignacio Alemany Bellido. (Universidad Pontificia Comillas, ICADE)
  • Vicente Ribas Ferrer. (Universidad de Alcalá)
  • Abel Veiga Copo. (Universidad Pontificia Comillas, ICADE).
  • External collaborators:
  • Harshal R. Sha , Bachelor y LLM. International Tax Law Specialist. Associate of Ernst & Young (Boston).
  • Alexander Wright, Bachelor, Master in International Business Law. Specialist in Commercial and International Tax. Associate of Law Clerk at Sherwood Law Group (Chicago).
  • Informe USA. No. 33. Instituto Franklin-UAH. January 2015 “Introducción a la influencia de Estados Unidos en el desarrollo del radar en España: marco histórico y cuestiones de contexto”.
  • Informe USA. No. 25. Instituto Franklin-UAH. May 2014 “Changing Face of US’s Foreign Account Tax Compliance Regime”.
  • Informe USA. No. 20. Instituto Franklin-UAH. February 2014 “Los deberes fiduciarios de los administradores en el Derecho norteamericano (parte II)”.
  • Informe USA. No. 18. Instituto Franklin-UAH. January 2014  “Los deberes fiduciarios de los administradores en el Derecho norteamericano (parte I)”.
  • Informe USA. No. 16. Instituto Franklin-UAH. January 2014 “Los Acuerdos FATCA: El control fiscal de las cuentas Off-shore”.
  • Informe USA. No. 7. Instituto Franklin-UAH. September 2013 “New Protocol to Modernize 1990 US-Spain Income Tax Treaty”.
  • Informe USA. No. 5. Instituto Franklin-UAH. September 2013 “El intercambio de información sobre las rentas del ahorro desde una perspectiva global y su adaptación al Convenio para evitar la doble imposición entre los Estados Unidos y España.”

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