The income and capital tax treaty between Spain and Belarus will enter into force on 9 May 2021. The treaty was signed on 14 June 2017 and, once in force and effective, replaces the 1985 tax treaty between Spain and the former Soviet Union as it applies in respect of Belarus and Spain. Taxes Covered The treaty covers Belarussian tax on income, tax on profits, income tax on individuals, and tax on immovable property (real estate tax). It covers Spanish income tax on individuals, corporation tax, income tax on non-residents, capital tax, and local taxes on income and on capital....