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The purpose of the agreements between the two tax administrations of two different jurisdictions is to enable the administrations to eliminate double taxation in relation to air and sea transport.      

​Status Overview ​Updates included up to-
​Status Overview of all Air & Sea Agreements ​30 May 2014
​Jurisdiction ​Date of Termination
​Portugal ​22 October 2008
​Spain ​28 December 2008
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