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Japan Publishes Synthesized Text of Tax Treaty with South Korea as Impacted by the BEPS MLI

|Treaty Development|Japan-Korea, Rep of
Japan-Korea, Rep of

Japan's Ministry of Finance has published the synthesized text of the 1998 Japan-South Korea income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). A summary of the application of the MLI has also been published. The synthesized text was prepared on the basis of the reservations and notifications…

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