Transcription of UNITED STATES - JAPAN INCOME TAX CONVENTION
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UNITED STATES - JAPAN INCOME TAX CONVENTION
UNITED STATES - JAPAN INCOME TAX CONVENTIONA CONVENTION Between The UNITED STATES And JAPAN For The Avoidance of Double Taxation And The Prevention ofFiscal Evasion With Respect to Taxes on INCOME Was Signed at Tokyo on March 8, Was Advised by The Senate of The UNITED STATES on November 29, Was Ratified by the President of the UNITED STATES onDecember 28, 1971, And by JAPAN on June 2, Instruments of Ratification Were Exchanged at Washington onJune 9, CONVENTION Was Proclaimed by the President on July 25, 1972, and Entered into Force onJuly 9, EFFECTIVE DATE UNDER ARTICLE 28: 1 JANUARY 1973 TABLE OF ARTICLESA rticle 1---------------------------------Taxes CoveredArticle 2---------------------------------Defini tionsArticle 3---------------------------------Reside nceArticle 4---------------------------------Genera l Treaty RulesArticle 5---------------------------------Avoida nce of Double TaxationArticle 6---------------------------------Source RulesArticle 7---------------------------------Non-di scriminationArticle 8---------------------------------Busine ss ProfitsArticle 9---------------------------------Perman ent EstablishmentArticle 10.
withholding tax on investment income would be applicable as long as the investment income is not effectively ... kind imposed by a contracting state or a political subdivision or local authority thereof, and that, for the purpose of Article 26 (exchange of information), the convention shall also apply to taxes of every kind imposed by a ...
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