Japan Ratifies Pending Protocol to Tax Treaty with Switzerland
On 17 June 2022, Japan published in the Official Gazette the law for the ratification of the pending protocol to the 1971 income tax treaty with Switzerland. The protocol, signed 16 July 2021, is the second to amend the treaty and includes changes to bring the treaty in line with OECD BEPS standards, among others. It will enter into force 30 days after the ratification instruments are exchanged…
Continue Reading