The income tax treaty between Jamaica and Japan entered into force on 16 September 2020 ({News-2020-08-20/T/2-previous coverage}). The treaty, signed 12 December 2019, is the first of its kind between the two countries and generally applies from 1 January 2021, although Article 25 (Exchange of Information) and 26 (Assistance in the Collection of Taxes) apply from 16 September 2020 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.