On 18 July 2016, Germany ratified the pending income tax treaty with Japan ({News-2015-12-21/T/4- previous coverage}). The treaty, signed 17 December 2015 will enter into force 30 days after the ratification instruments are exchanged, and will apply from 1 January of the year following its entry into force. However, Article 25 (Exchange of Information) will apply from the date of its entry into…