December 21, 2018
Ministry of Finance
Tax Convention with Jamaica Agreed in Principle
[Provisional translation]
1. The Government of Japan and the Government of Jamaica have agreed in principle on the tax convention between the two countries.2. This Convention includes provisions for the purposes of clarifying the scope of taxation in the two countries, eliminating international double taxation and preventing tax evasion and avoidance, and is expected to promote further mutual investments and economic exchanges between the two countries.
3. This Convention will be signed after the necessary internal procedures have been completed by each of the two Governments. Thereafter, the Convention will enter into force after the completion of the domestic process in both countries (in the case of Japan, approval by the Diet is necessary).