On 2 December 2020, the Spanish Senate approved the laws for the ratification of the new income and capital tax treaty with Belarus, the new income tax treaty with China, and the income tax treaty with Japan The treaty with Belarus, signed 14 June 2017, will enter into force three months after the ratification instruments are exchanged and will generally apply from the date of its entry into force. Once in force and effective, the treaty will replace the 1985 tax treaty between Spain and the former Soviet Union as it applies in respect of Belarus and Spain. The treaty...