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Tax treaty with Japan updated for MLI

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HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with Japan, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and will enter into force for Japan on 1 January 2019.

The multilateral convention to implement tax treaty related measures to prevent BEPS modifies the 2006 Japan/UK double tax convention and is effective from:

  • 1 January 2019 for taxes withheld at source on amounts paid or credited to non-residents;
  • 1 April 2020 in the UK for corporation tax;
  • 6 April 2020 in the UK for income tax and CGT; and
  • 1 July 2019 in Japan for all other taxes for taxable periods beginning on or after that date.


Issue: 1421
Categories: News , International taxes