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      <marc:subfield code="b">Espagne / imposition - Protocole entre le Canada et le Royaume d'Espagne modifiant la Convention entre le Canada et l'Espagne, tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune signée à Ottawa le 23 novembre 1976</marc:subfield>
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      <marc:subfield code="a">Espagne / imposition - Protocole entre le Canada et le Royaume d’Espagne modifiant la Convention entre le Canada et l’Espagne, tendant à éviter les doubles impositions et à prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune signée à Ottawa le 23 novembre 1976</marc:subfield>
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