On 11 April 2018, the Spanish Senate approved the new income tax treaty with Finland. 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 Articles 23 (Mutual Agreement Procedure) and 24 (Exchange of Information) will apply from the date of the treaty's entry into force ({News-2016-04-14/T/3-previous coverage}). Once in force and effe…