The income tax treaty between Jamaica and Japan entered into force on 16 September 2020 ({News-2020-08-20/T/2-previous coverage}). The treaty, signed 12 December 2019, is the first of its kind between the two countries and generally applies from 1 January 2021, although Article 25 (Exchange of Information) and 26 (Assistance in the Collection of Taxes) apply from 16 September 2020 without regar…