OrbitaxAmending exchange of notes to treaty between Japan and Luxembourg signed and enters into force
|Treaty Development|Japan; Luxembourg
On 19 July 2013, Japan and Luxembourg signed an amending exchange of notes to the Japan - Luxembourg Income Tax Treaty (1992), as amended by the 2010 protocol. The amending exchange of notes will enter into force on 18 August 2013 and will apply from 18 August 2013.
It is now confirmed, within the exchanged notes, that Article 25 and 28 shall not be construed as preventing Japan and Luxembou…
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