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Entry into Force

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..... ossible. 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 income or .....

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..... 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 provisions l .....

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