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Japan Publishes Synthesized Text of Tax Treaty with the Netherlands as Impacted by the BEPS MLI

21 May 2019

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Treaty Development

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Japan-Netherlands

Japan's Ministry of Finance has published the synthesized text of the 2010 Japan-Netherlands income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). A summary of the application of the MLI 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 MLI enters into force...