Spain: Article 15 OECD Model Convention, Stock Options and Inpatriate Tax Regimes: Judgment of “Tribunal Superior de Justicia” of Madrid of 12 March 2014 Rec. N. 1100/2011. The “Tribunal Superior de Justicia de Madrid” (hereinafter “TSJ Madrid”) is a regional court whose decisions may be final (except for appeals before the Supreme Court). In Spain “Tribunales Superiores” decide on appeals against the decisions of Regional Administrative Tribunals (the so-called “Tribunales Administrativos … | Publicación