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Amended Japan-US Tax Treaty

Amended Japan-US Tax Treaty

The instruments of ratification for the protocol to amend the existing Japan-US tax treaty (Protocol) were exchanged between the two governments and entered into force on 30 August 2019.

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Although the Protocol was signed on 25 January 2013 and approved by the Japanese Diet on 17 June 2013, it took 6 years and 7 months from the signature to the enactment due to additional time necessary for US ratification procedures.

We have set out in this newsletter the timing of application of the Protocol and the main points of the amendments to the Japan-US tax treaty.

Contents

  1. Timing of Application 
  2. Main Points of Amendments

Japanese text

Japan TAX Newsletter

© 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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