Japan's Ministry of Finance has published the synthesized text of the 2014 Japan-Oman 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 was prepared on the basis of the reservations and notifications submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by Japan on 26 September 2018 (and modified on 22 July 2020) and by Oman on 7 July 2020, respectively. It is solely for the...