Entry into force

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s possible. 2. This Convention shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect : (a) in Spain : in respect of taxes chargeable on incom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the last day of any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force. - - statute, statutory provision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X