Annex 1:
Spanish Investment Treaties and Taxation.
| Investment treaties | No exclusion of taxation from the scope of the treaty | Carve-out clauses excluding tax matters entirely | Carve-out clauses excluding some kinds of taxation measures | Carve-out clauses excluding the application of certain investment standards of treatment to taxation |
|---|---|---|---|---|
| Albania | X | X NT | ||
| Algeria | X | X NT | ||
| Argentina | X | |||
| Bahrain | X | |||
| Bolivia | X | |||
| CETA | X | X | X NT+MFN | |
| Chile | X | |||
| China | X | X NT +MFN | ||
| Colombia | X | |||
| Costa Rica | X | X NT | ||
| Cuba | X | |||
| Dominican | X | |||
| Republic | ||||
| Egypt | X | X NT | ||
| El Salvador | X | |||
| Equatorial | X | |||
| Guinea | ||||
| Gabon | X | |||
| Georgia | X | |||
| Honduras | X | |||
| Iran | X | |||
| Jamaica | X | |||
| Jordan | X | |||
| Kazakhstan | X | |||
| Korea | X | |||
| Kuwait | X | X NT | ||
| Kyrgyzstan | X | |||
| Lebanon | X | X NT | ||
| Libya | X | |||
| Malaysia | X | |||
| Mauritania | X | X NT | ||
| Mexico | X | X NT | ||
| Moldova | X | |||
| Montenegro | X | X NT | ||
| Morocco | X | X NT | ||
| Namibia | X | X NT | ||
| Nicaragua | X | |||
| Nigeria | X | |||
| North | X | |||
| Macedonia | ||||
| Pakistan | X | |||
| Panama | X | X NT | ||
| Paraguay | X | |||
| Peru | X | |||
| Philippines | X | X NT | ||
| Russian | X | |||
| Federation | ||||
| Saudi | X | |||
| Arabia | ||||
| Senegal | X | X NT | ||
| South | X | |||
| Africa | ||||
| Syria | X | |||
| Tunisia | X | |||
| Turkey | X | |||
| Turkmenistan | X | |||
| Ukraine | X | X NT | ||
| Uzbekistan | X | X NT | ||
| Venezuela | X | |||
| Vietnam | X | X NT+MFN |