24International tax rules: grey list countries
Part AGrey list countries
Part BFeatures of the taxation law of countries specified in Part A
- Canary Islands:
- Ceuta:
- Melilla:
- Alava:
- Guipúzcoa:
- Vizcaya:
- Navarra.
Plain language law
New Zealand law explained for everyone
Schedule 23: Meaning of permanent establishment
or “What counts as a fixed business location for tax purposes”
or “What counts as a fixed business location for tax purposes”
You could also call this:
“List of countries with special tax rules for international business income”
The International tax rules include a list of countries called the ‘grey list’. These countries are Australia (not including Norfolk Island), Canada, Germany, Japan, the United Kingdom, the United States (not including its territories), Norway, and Spain.
The rules also mention some special tax features that these countries have. For example, some countries might not tax money earned from business activities outside their borders. Australia and Canada have special rules for certain types of banks. Germany has special rules for investments in some areas, and the UK has special rules for ‘enterprise zones’.
Spain has special tax rules for activities in specific regions, including the Canary Islands, Ceuta, Melilla, and several other areas. These special rules might mean that businesses in these places pay less tax or get other benefits.
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Next up: Schedule 25: Foreign investment funds
or “Rules about overseas investments that are considered foreign investment funds”