November 28, 2018
Ministry of Finance
New Tax Convention with Denmark will Enter into Force
[Provisional translation]
1. On November 27, the exchange of diplomatic notes between the Government of Japan and the Government of the Kingdom of Denmark for entry into force of the Convention between Japan and the Kingdom of Denmark for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on October 11, 2017) took place in Copenhagen.2. This Convention, accordingly, will enter into force on December 27, 2018 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
(a) with respect to taxes levied on the basis of a taxable period, for taxes for any taxable periods beginning on or after
January 1, 2019; and
(b) with respect to taxes levied not on the basis of a taxable period, for taxes levied on or after January 1, 2019; and
(c) The provisions concerning the arbitration proceedings will have effect:
(i) with respect to cases presented pursuant to the provisions concerning the mutual agreement procedure on or
after the date to be agreed between the Governments of the Contracting States through an exchange of
diplomatic notes; and
(ii) with respect to cases presented pursuant to the provisions concerning the mutual agreement procedure before
that date. In this case, no unresolved issues of such case shall be submitted to arbitration before two years have
elapsed from that date.
(d) The provisions concerning the exchange of information and assistance in the collection of taxes will have effect
from December 27, 2018, without regard to the date on which the taxes are levied or the taxable period to which
the taxes relate.
【Reference】 Texts and Outline of the Convention
・“Convention between Japan and the Kingdom of Denmark for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:816KB)
・English(PDF:116KB)）・Outline of the Convention.
→New Tax Convention with Denmark was Signed (October 11, 2017)