Multilateral Instrument (MLI)

Multilateral Instrument (MLI)

On 26 September, the Japanese government deposited its instrument of acceptance for the Multilateral Instrument (MLI) with the OECD.

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As a result, the MLI shall enter into force on 1 January 2019 for Japan.

We have set out in this newsletter an outline of the MLI and the impact that the MLI may cause to the existing tax treaties concluded by Japan.

Contents

  1. Outline of the MLI 
  2. Covered Tax Agreements
  3. Impact of the MLI
  4. Entry into Effect

Japan TAX Newsletter

© 2024 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2024 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. 

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