DT10650 - Double Taxation Relief Manual: Guidance by country: Japan: Agreements in force
Title: Convention between the United Kingdom of Great Britain and Northern Ireland and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 2 February 2006
Statutory Instrument number: SI 2006 No. 1970
Entered into force: 12 October 2006
Has effect:
- in Japan from 1 January 2007
- in the UK, in respect of taxes withheld at source, from 1 January 2007; in respect of income tax and capital gains tax, from 6 April 2007; in respect of corporation tax, from 1 April 2007
Protocols Amending the 2006 Convention
Title: Protocol Amending the Convention between the United Kingdom of Great Britain and Northern Ireland and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 17 December 2013
Statutory Instrument number: SI 2014 No. 1881
Entered into force: 12 December 2014
Has effect:
- in Japan from 1 January 2015
- in the UK, in respect of taxes withheld at source, from 1 January 2015; in respect of income tax and capital gains tax, from 6 April 2015; in respect of corporation tax, from 1 April 2015
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/japan-tax-treaties