Agreement in Principle on the Tax Agreement regarding the Exchange of Information between the Government of Japan and the Government of Samoa

September 4, 2012
Japanese

The Government of Japan and the Government of Samoa have reached on agreement in principle on an Agreement on the exchange of information relating to tax matters as the result of the intergovernmental negotiations.
The Agreement to be concluded provides for the effective exchange of information between the competent authorities of both Contracting States regarding tax matters in accordance with the international standard, which contributes to the prevention of international fiscal evasion and tax abuse. The importance of preventing international fiscal evasion and tax abuse has been recognised in a series of international conferences.
The Government of Japan is determined to contribute to strengthening the information exchange network aimed at the prevention of international fiscal evasion and tax abuse by concluding this Agreement as early as possible.
This Agreement will be signed after finalisation of the text and the following respective procedures of both Governments. It will enter into force after the completion of the respective domestic procedures for the conclusion of the Agreement.

(*This is a provisional translation. The date indicated above denotes the date of the issue of the original press release in Japanese.)

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