Entry into force

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..... soon as possible. 2. This Convention shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect : (a) in Spain : in respect of taxes chargea .....

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..... pital which is held on the last day of any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force. - - statute, .....

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