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Protocol to Japan-US Tax Treaty - Signed

Protocol to Japan-US Tax Treaty - Signed

On 25 January 2013 (24 January, US time), the governments of Japan and the United States signed a new Protocol to the Japan-US tax treaty.

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This newsletter covers the main amendments in the Protocol.

Contents

  1. Dividends
  2. Interest
  3. Capital Gains
  4. Others
  5. Entry into Force

Japan TAX Newsletter

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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