On 6 October 2017, the Spanish Cabinet approved the pending income tax treaty with Finland ({News-2016-04-14/T/3-previous coverage}). The treaty, signed 15 December 2015, will enter into force three months after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force, although the articles on mutual agreement procedure and exchange of information will apply from the date of the treaty's entry into force. Once in force and e…