On 17 July 2019, the U.S. Senate voted to approve the resolutions for the ratification of the pending protocols to the 2003 income tax treaty with Japan, the 1996 income and capital tax treaty with Luxembourg, and the 1996 income tax treaty with Switzerland. Protocol to Tax Treaty with Japan The protocol to the tax treaty with Japan was signed on 24 January 2013 and provides for several amendments, including in relation to dividends, interest, capital gains, and double taxation relief for Japan, as well as the denial of treaty benefits in cases of dual residence, the addition of arbitration...