Signing of the Protocol amending the Convention between Japan and the Grand-Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and/or to a Certain Other Tax

January 25, 2010
Japanese

“The Protocol amending the Convention between Japan and the Grand-Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and/or to a Certain Other Tax”(the Amending Protocol) was signed on 25 January, 2010, in Luxembourg by His Excellency Mr. Takashi Suetsuna, Ambassador Extraordinary and Plenipotentiary of Japan to the Grand-Duchy of Luxembourg, and His Excellency Mr. Luc Frieden, Minister of Finance of the Grand-Duchy of Luxembourg.
The Amending Protocol revises the provisions concerning the exchange of information regarding taxes in the current Convention in line with the international standard. After concluding the Amending Protocol, the effective exchange of information based on the international standard regarding taxes between the tax authorities of both countries will be operational, and is expected to contribute to the prevention of international tax evasion.
The Amending Protocol shall be approved in accordance with the legal procedures of each of the countries and shall enter into force on the thirtieth day after the date of exchange of diplomatic notes indicating such approval.

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