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 1996 income tax treaty with Mexico. A summary on the application of the MLI to the Japan-South Africa tax treaty has also been published, noting that the MLI generally applies for the treaty from 1 January 2024 with respect to both withholding taxes and other taxes.
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Tax Treaties Cover…