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Exchange of Notes to Tax Treaty between Hong Kong and Japan has Entered into Force

|Treaty Development|Hong Kong-Japan
Hong Kong-Japan

The exchange of notes to the 2010 income tax treaty between Hong Kong and Japan entered into force on 6 July 2015. The exchange of notes expands the taxes covered by Article 25 (Exchange of Information) of the tax treaty to include Japanese inheritance tax, gift tax, and consumption tax.

The exchange of notes applies from the date of its entry into force.

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