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Treaty between United States and Japan – US court dismisses claims for relief for information exchanged under treaty

|Treaty Development|United States-Japan
United States-Japan

The US District Court for Arizona has dismissed claims for relief for information exchanged under the1971 US Japan income tax treaty. Aloe Vera of America, Inc. v. United States (Docket No. 99-1794, 2 February 2007).

The case involved information provided by the US Internal Revenue Service (IRS) to the Japanese NTA under Article 26 (Exchange of Information) of the…

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