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.
Contents
- Timing of Application
- Main Points of Amendments
Japanese Text
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