Just a quick update on my post of 27 March 2013 on the UK / Spain double taxation agreement. The statutory instrument bringing the agreement in to force has now been signed see:
However, I don't think the agreement is yet in force as the entry into force provisions (article 28 of the treaty) apply 3 months after each state has notified the other that the internal procedures required by each contracting state for the entry into force of the agreement have been complied with. So hopefully will be in force some time this year.
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