On 18 November 2014, the Romania government approved three memoranda for the negotiation of new income tax treaties with China and Spain, and an amending protocol to the treaty with the U.A.E. The current treaty with China was signed in 1991, the current treaty with Spain was signed in 1979, and the current treaty with the U.A.E. was signed in 1993. All three treaties are currently in force. The two new treaties and the protocol must be finalized, signed and ratified before entering into force.