Agreement to avoid double taxation between Spain and the Soviet Union
Initially applicable to Ukraine, Belarus, Moldova, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan and Kyrgyzstan.
For Exchange of Notes between Spain and the countries that are indicated below, the Agreement to prevent the double taxation between Spain and the USSR, of 1 March 1985, ceases to be in force from the dates indicated below:
With Armenia, Georgia, Kazakhstan, Moldova, Azerbaijan, Uzbekistan and Belarus there are specific agreements, published in the BOE on 17-04-2012, 01-06-2011, 03-06-2011, 11-04-2009, 06-11-2020, 10-09-2015, 02-03-2021 with entry into force, respectively, on 21-03-2012, 01-07-2011, 18-08-2011, 30-03-2009, 01-01-2022, 21-07-2010 and 09-05-2021.
By Note Verbale of 9 February 1999 (BOE 10-08-2021) Turkmenistan informed of the denunciation of the Agreement to avoid double taxation between Spain and the USSR, indicating that it would cease to be in force on 1 January 2000.