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Japan Publishes Synthesized Text of Tax Treaty with Thailand as Impacted by the BEPS MLI

|Treaty Development|Japan-Thailand
Japan-Thailand

Japan's Ministry of Finance has published the synthesized text of the 1990 income tax treaty with Thailand 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 has been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaty and th…

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