The Double Taxation Relief and International Tax Enforcement (Japan) Order 2014

• Citation: S.I. 2014/1881
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Japan) Order 2014.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the arrangements specified in the Protocol set out in Part 1 of the Schedule to this Order and in the Exchange of Letters set out in Part 2 of that Schedule, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Japan) Order 2006 , have been made with the Government of Japan;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Japan and for the purposes of assisting international tax enforcement; and

(c) it is expedient that those arrangements should have effect.