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Japan Publishes Synthesized Text of Tax Treaties with Israel, New Zealand, Poland, Slovak Republic, Sweden, and the UK as Impacted by the BEPS MLI

15 November 2018

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Treaty Development

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Japan-Israel-New Zealand-Poland-Slovak Republic-Sweden-United Kingdom

Japan's Ministry of Finance has published the synthesized texts of the tax treaties with Israel, New Zealand, Poland, the Slovak Republic, Sweden, and the UK as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The Synthesized Texts contain the consolidated text of the provisions of a tax treaty (as amended by amending protocols) and the provisions of the MLI applicable to that tax treaty. They are to be used solely for the purpose of facilitating the understanding of the application of the MLI to a tax treaty and do...