Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of Japan: (Paperback) (ISBN-13: 9781505691573)

This is a technical explanation of the Convention between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Washington on November 6, 2003 (the "Convention"), and the Protocol also signed at Washington on November 6, 2003, which forms an integral part thereto (the "Protocol"). In connection with the negotiation of the Convention, the delegations of the United States and Japan developed and agreed upon an exchange of Diplomatic Notes (the "Notes"). The Notes constitute an agreement between the two governments that shall enter into force at the same time as the entry into force of the Convention. The Notes are intended to give guidance both to the taxpayers and to the tax authorities of the Contracting States in interpreting the Convention. The Notes and Protocol are discussed below in connection with relevant provisions of the Convention.

Author: United States Government
ISBN-10: 1505691575
ISBN-13: 9781505691573
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 01/02/2015
Pages: 118
Format: Paperback
Weight: 0.64lbs
Size: 11.00h x 8.50w x 0.25d