Japan deposits instrument of acceptance of MLI

Japan Inbound Tax & Legal Newsletter October 2018, No. 31

On 26 September 2018, Japan deposited its instrument of acceptance of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)* with the OECD. Consequently, the MLI will enter into force for Japan on 1 January 2019, and its provisions will take effect for Japan’s “covered tax agreements” (CTAs) where the relevant treaty partner has similarly deposited its instrument of ratification, acceptance or approval with the OECD.

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This article provides an overview of when the MLI provisions will become effective and highlights some immediate impacts on Japan’s key tax treaties.

1. Timetable and affected CTAs

(1) Timetable
(2) Affected CTAs

2. Impacts on Japan’s CTAs

* OECD - Text of the Multilateral Instrument (MLI)

(74KB, PDF)

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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