Japan's Ministry of Finance has issued a notice regarding the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to the 1990 income tax treaty with Thailand. A summary on the application of the MLI to the Japan-Thailand tax treaty has also been published, noting that the MLI generally applies for the treaty from 1 January 2023 with respect to withholding taxes and other taxes.
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Tax Treaties Covered by t…