The IRS issued an announcement regarding the U.S. and Spain implementing the arbitration process under their Competent Authority Arrangement (CAA), signed Feb. 22, 1990, and amended by the 2013 protocol. The announcement provides a copy of the CAA and includes clarifying the CAA and its implementation. [Announcement 2026-3, I.R.B. 2026-6 (Feb. 02, 2026)]
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