Exchange of Diplomatic Notes for the Entry into Force of the Protocol Amending the Japan-Malaysia Tax Agreement

November 1, 2010
Japanese

The Exchange of Notes for the entry into force of the Protocol Amending the Agreement between the Government of Japan and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Amending Protocol) (signed on February 10, 2010) took place in Putrajaya, Malaysia on November 1 between His Excellency Mr. Masahiko Horie, Ambassador Extraordinary and Plenipotentiary of Japan to Malaysia, and Tan Sri Dr. Wan Abdul Aziz Wan Abdullah, Secretary General of Treasury. The Amending Protocol will enter into force on December 1, 2010.
The Amending Protocol revises the provisions concerning the exchange of information regarding taxes in the current Agreement in line with the international standard. With this amendment, 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 and tax abuse.

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