Japan's Ministry of Finance has published the synthesized text of the 1974 Ireland-Japan income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). A summary of the application of the MLI has also been published. The synthesized text contains the consolidated text of the provisions of the treaty and the applicable provisions of the MLI. It is solely for the purpose of facilitating the understanding…