Spain Approves Pending Tax Treaty with Finland
On 6 October 2017, the Spanish Cabinet approved the pending income tax treaty with Finland ({News-2016-04-14/T/3-previous coverage}). The treaty, signed 15 December 2015, will enter into force three months after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force, although the articles on mutual agreement procedure and ex…
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