2006 UK/Japan Double Taxation Convention Entry into Force
The Protocol and Exchange of Notes between the UK and Japan which was signed in London on 17 December 2013 entered into force on 12 December 2014.
These will take effect as follows:
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; and
- 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; and
- in respect of income taxes other than withholding taxes, for any tax year beginning on or after 1 January 2015.