Multilateral Instrument (MLI)
On 26 September, the Japanese government deposited its instrument of acceptance for the MLI with the OECD.
On 26 September, Japan deposited its instrument of acceptance for the MLI with the OECD.
As a result, the MLI shall enter into force on 1 January 2019 for Japan.
We have set out in this newsletter an outline of the MLI and the impact that the MLI may cause to the existing tax treaties concluded by Japan.
- Outline of the MLI
- Covered Tax Agreements
- Impact of the MLI
- Entry into Effect