The Double Taxation Relief and International Tax Enforcement (Japan) Order 2014

The Schedule to this Order contains arrangements comprising a Protocol and an Exchange of Letters (“the Arrangements”) which amend the existing arrangements (the “2006 Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains. The 2006 Arrangements are scheduled to the Double Taxation Relief (Taxes on Income) (Japan) Order 2006 (S.I. 2006/1924). This Order brings the Arrangements into effect.