Japan's Ministry of Finance has published the synthesized text of the 1995 France-Japan income tax treaty (Japanese language) as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). An English-language summary has also been published. The Synthesized Text contains the consolidated text of the provisions of the treaty and the applicable provisions of the MLI. It is solely for the purpose of facilitating the understanding of the application of the MLI to the treaty and does not constitute a source of law. The provisions of the MLI shall have effect...