MFN Clause Activated in Spain-Venezuela Tax Treaty

Venezuela has agreed to the inclusion of most favored nation (MFN) clauses in several of its tax treaties, the most recent example being its treaty with Spain. The MFN clause in that treaty was indirectly activated in May 2006 as a result of a treaty protocol between Estonia and the Netherlands, illustrating the complex and sometimes problematic interaction of treaties with MFN clauses.

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