Amended Japan-US Tax Treaty
The instruments of ratification for the protocol to amend the existing Japan-US tax treaty were exchanged and entered into force on 30 August 2019.
The protocol to amend the Japan-US tax treaty entered into force on 30 August 2019.
Article Posted date 30 August 2019
Although the Protocol was signed on 25 January 2013 and approved by the Japanese Diet on 17 June 2013, it took 6 years and 7 months from the signature to the enactment due to additional time necessary for US ratification procedures.
We have set out in this newsletter the timing of application of the Protocol and the main points of the amendments to the Japan-US tax treaty.
- Timing of Application
- Main Points of Amendments
Japan TAX Newsletter
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