On December 1, 2015 the Japanese Ministry of Finance published a press release that on November 30, 2015 an exchange of diplomatic notes for the entry into force of the Agreement between the Government of Japan and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Hereafter: the DTA) took place in Doha.

 

Based on Article 28, Paragraph 1 of the DTA (“ENTRY INTO FORCE”) this means that the DTA will enter into force on December 30, 2015.

 

Article 28, Paragraph 2 of the DTA subsequently arranges that the provisions of this Agreement shall have effect:

(a)   in the case of Japan:

(i)    with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2016; and

(ii)   with respect to taxes not levied on the basis of a taxable year, for taxes levied on or after January 1, 2016; and

(b)   in the case of Qatar:

(i)    with regard to taxes withheld at source, in respect of amounts paid or credited on or after January 1, 2016; and

(ii)   with regard to other taxes, in respect of taxable years beginning on or after January 1, 2016.

 

For a further information on the DTA we refer to our article from February 22, 2015 in which we also discussed a selection of provisions included in the DTA.

 

 

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