On 18 July 2016, Germany ratified the pending income tax treaty with Japan ({News-2015-12-21/T/4- previous coverage}). The treaty, signed 17 December 2015 will enter into force 30 days after the ratification instruments are exchanged, and will apply from 1 January of the year following its entry into force. However, Article 25 (Exchange of Information) will apply from the date of its entry into force. Once in force and effective, the treaty will replace the 1966 income tax treaty between the …