Spain has published Royal Decree-Law 3/2020 of 4 February 2020 in the Official Gazette, which includes measures for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. As per the Directive, the rules apply to complaints concerning disputes rel…