International treaty: Japan: tax treaties

Updated: Synthesised text of the Multilateral Instrument and the 2006 Japan - UK Double Taxation Convention has been published.

Synthesised text of the Multilateral Instrument (MLI) and the 2006 Japan - UK Double Taxation Convention - in force

The 2006 Japan/UK Double Taxation Convention has been modified by the MLI.

The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

1 January 2019 for taxes withheld at source on amounts paid or credited to non- residents 1 April 2020 for Corporation Tax 6 April 2020 for Income Tax and Capital Gains Tax 1 July 2019 for all other taxes levied by Japan for taxable period beginning on or after that date 2013 Japan-UK protocol

The 2013 Japan-UK protocol was signed on 17 December 2013 and entered into force on 12 December 2014.

2006 Japan-UK Double Taxation Convention

The Double Taxation Agreement entered into force on 12 October 2006 and was amended by signed protocol that entered into force on 12 December 2014.

The agreement is effective in Japan from 1 January 2007 for:

taxes withheld at source other taxes

It’s effective in the UK from:

1 January 2007 for taxes withheld at source 1 April 2007 for Corporation Tax 6 April 2007 for Income Tax and Capital Gains Tax Japan/UK MOU on arbitration in the Mutual Agreement Procedure

The Japan/UK MOU on arbitration in the Mutual Agreement Procedure (Article 25) on the 2014 protocol takes effect from 12 December 2014.

https://www.gov.uk/government/publications/japan-tax-treaties

seen at 16:57, 13 November in Publications on GOV.UK.
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