Internal Revenue Bulletin:  2006-14 

April 3, 2006 

TAX CONVENTIONS


Table of Contents

Announcement 2006-21 Announcement 2006-21

This announcement sets forth a copy of the mutual agreement entered into on February 15, 2006, by the Competent Authorities of the United States and Spain, regarding the treatment of limited liability companies (LLCs), S corporations, and other business entities treated as partnerships or disregarded entities for U.S. tax purposes under the U.S.-Spain income tax treaty and protocol.


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