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:
See bit.ly/2RROIgq.
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:
See bit.ly/2RROIgq.