Japan's Ministry of Foreign Affairs has announced that the protocol to the 2011 tax information exchange agreement with the Bahamas will enter into force on 12 December 2018. The protocol, signed 9 February 2017, is the first to amend the agreement and provides for the addition of Article 5A (Automatic Exchange of Information) and other amendments regarding jurisdiction and confidentiality. The provisions of the protocol generally apply from 1 January 2017.
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