International treaty

Japan: tax treaties

Tax treaties and related documents between the UK and Japan.

• From: HM Revenue & Customs
• Published: 16 February 2015
• Last updated: 13 November 2018 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2006 Japan - UK Double Taxation Convention - in force

PDF, 870 KB, 42 pages

2013 Japan-UK protocol - in force

PDF, 486 KB, 16 pages

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2006 Japan-UK Double Taxation Convention as amended by the 2013 protocol - in force

PDF, 520 KB, 40 pages

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Japan/UK MOU on arbitration in the Mutual Agreement Procedure (Article 25) - in force

PDF, 167 KB, 7 pages

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Details

Synthesised text of the Multilateral Instrument (MLI) and the 2006 Japan - UK Double Taxation Convention - in force

The 2006 Japan/UK Double Taxation Convention has been modified by the MLI.

The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

• 1 January 2019 for taxes withheld at source on amounts paid or credited to non- residents
• 1 April 2020 for Corporation Tax
• 6 April 2020 for Income Tax and Capital Gains Tax
• 1 July 2019 for all other taxes levied by Japan for taxable period beginning on or after that date

2013 Japan-UK protocol

The 2013 Japan-UK protocol was signed on 17 December 2013 and entered into force on 12 December 2014.

2006 Japan-UK Double Taxation Convention, as amended by the 2013 Protocol

The Double Taxation Agreement entered into force on 12 October 2006 and was amended by a protocol signed on 17 December 2013.

The convention is effective in Japan from 1 January 2007 for:

• taxes withheld at source
• other taxes

It’s effective in the UK from:

• 1 January 2007 for taxes withheld at source
• 1 April 2007 for Corporation Tax
• 6 April 2007 for Income Tax and Capital Gains Tax

Japan/UK MOU on arbitration in the Mutual Agreement Procedure

The Japan/UK MOU on arbitration in the Mutual Agreement Procedure (Article 25) on the 2014 protocol takes effect from 12 December 2014.

Published 16 February 2015
Last updated 13 November 2018 + show all updates

1. 13 November 2018

   Synthesised text of the Multilateral Instrument and the 2006 Japan - UK Double Taxation Convention has been published.

2. 25 July 2018

   The Japan/UK MOU on arbitration in the Mutual Agreement Procedure (Article 25) has been added.

3. 16 February 2015

   First published.