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The Amended Japan - UK Tax Treaty - Notes Exchanged concerning New Article on Business Profits (Article 7)

The Amended Japan - UK Tax Treaty - Notes Exchanged ...

On 23 July 2015, the MOF issued a statement on their website that both governments exchanged notes concerning the new Article 7 (Business profits) of the amended Japan-UK tax treaty on 22 July 2015.

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This e-Tax News is to inform the timing of application of the new Article 7.

Contents

  1. Timing of application of the new Article 7

KPMG Tax e-Tax News No.99

e-Tax News

© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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