Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Protocol, and Exchange of Notes
Australian Treaty Series Number | [2008] ATS 21 |
Not In Force Series Number | [2008] ATNIF 1 |
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Done at Place and Date | Tokyo, 01/31/2008 |
Short Title | DTA Japan |
Treaty Status (Australia) |
In Force |
Agreement Type |
Bilateral |
Country (Bilateral) |
Japan |
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Subject of Treaty |
BUSINESS & FINANCE
Foreign Investment
Taxation |
Tabling Dates (Reps) | 03/12/2008 |
Tabling Dates (Senate) | 03/12/2008 |
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National Interest Analysis (NIA) Number and Date | Go to Text |
Regulation Impact Statement | Go to Text |
JSCOT Report Number | 91
Government Response |
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Entry into Force for Australia, Date and Conditions | 12/03/2008 |
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Treaty Acceptance |
1. Action and Date |
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2. Action and Date |
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Treaty Withdrawal |
1. Action and Date |
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2. Action and Date |
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Registered with UN | 02/19/2010, 47196, Australia |
Other Series Numbers and Reference to Text | |
Amendments to Treaty and Notes | Upon entry into force, in accordance with Article 13.3, the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, done in Canberra on 30 March 1969 [1970] ATS 9 was terminated.
On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Convention Between Australia and Japan available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Japan-agreement&PiT=99991231235958 |
Last Updated | 06/26/2019 |
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