On 12 December 2018, Romanian President Klaus Iohannis signed the decree for the ratification of the pending income tax treaty with Spain. The treaty, signed 18 October 2017 ({News-2018-11-01/T/5-previous coverage}), will enter into force three months after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effe…