Treaty Interpretation and Treaty Override: The Spanish Case Law on Royalties under the Spain-United States Income Tax Treaty (1990)

Abstract

The author, in this article, summarizes the position of the Spanish tax authorities and courts on the interpretation of treaty terms under the pre-1995 version of article 3(2) of the OECD Model, in particular regarding the taxation of royalties, and discusses the possibility that such an interpretation constitutes treaty override.