(The Government of Japan)
On February 12 , mutual notifications necessary for the entry into force of “Convention between Japan and the Kingdom of Spain for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on October 16, 2018) were completed between the Government of Japan and the Government of the Kingdom of Spain.
2. This Convention, accordingly, will enter into force on May 1, 2021 (the first day of the third month after the month of completion of the mutual notifications) and will have effect