中华人民共和国政府和西班牙政府关于对所得和财产避免双重征税和防止偷漏税的协定
AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FlSCAL EVASION WITH RESPECT TO TAXES ON lNCOME AND CAPITAL
