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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > All Agreement (on country / territory basis) > Japan

Japan

Japan - Japan
Nature
Comprehensive Double Taxation Agreement
(see
note 1)

Exchange of Notes
(see note 2

Date of Signature
of Agreement
09.11.2010

10.12.2014

Date of S49 Order
12.04.2011

12.05.2015

Date of Entry into Force
14.08.2011

06.07.2015

Effective From
Year of Assessment
2012/2013

Year of Assessment
2016/2017

IRO Sub-legislation
Reference
BS

BS

Note 1 :

(i)
Please click here for the Note from Japan to the Hong Kong Special Administrative Region dated 31 March 2012 and the Hong Kong Special Administrative Region's Note in reply dated 31 March 2012 regarding Article 11 of the Agreement. 
 
(ii)
The Agreement shall also apply, in the case of Japan, to "the special income tax for reconstruction" and "the special corporation tax for reconstruction" pursuant to paragraph 4 of Article 2 of the Agreement.
 
Note 2 :
The Note from Japan to the Hong Kong Special Administrative Region dated 10 December 2014 and the Hong Kong Special Administrative Region’s Note in reply dated 10 December 2014 regarding the expansion of the coverage of tax types under the exchange of information arrangement are shown in Schedule 2 of Chapter 112BS.

 

 

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