On 22 September 2020, the Spanish Senate approved the laws for the ratification of the pending income and capital tax treaty with Azerbaijan, and the pending income tax treaty with Cape Verde, and the pending income tax treaty with Romania. The treaty with Azerbaijan, signed 23 April 2014, is the first of its kind directly between the two countries, although the tax treaty between Spain and the former Soviet Union had applied but was terminated. It will enter into force three months after the ratification instruments are exchanged and will apply from 1 January of the year following its entry...