The amending protocol of the Income and Capital Tax Treaty (DTA; 1976) between Canada and Spain will enter into force on 12th December 2015 and it was signed on 18th November 2014. The effective date for withholding taxes on amounts paid or credited to non-residents is on 12th December 2015 in both Canada and Spain and for other taxes the effective date is on 1st January 2016.
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DTA between Chile and Japan will be negotiated
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