Japan: 2006 UK/Japan Double Taxation Convention: Entry into force of Protocol and Exchange of Notes
Updated 6 January 2015
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This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/japan-2006-ukjapan-double-taxation-convention-entry-into-force-of-protocol-and-exchange-of-notes
The Protocol and Exchange of Notes between the UK and Japan which was signed in London on 17 December 2013 will enter into force on 12 December 2014.
View the text on the legislation.gov website, or you can buy a copy from The Stationery Office.
Details of the debate by the First Delegated Legislation Committee of 30 June 2014 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 16 July 2014.
How the Protocol and Exchange of Notes will take effect
In the United Kingdom:
- in respect of withholding taxes, on income derived on or after 1 January 2015
- in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2015
- in respect of corporation tax, for any financial year beginning on or after 1 April 2015
In Japan:
- in respect of withholding taxes, on amounts taxable on or after 1 January 2015
- in respect of income taxes other than withholding taxes, for any tax year beginning on or after 1 January 2015
HM Revenue & Customs November 2014