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Current Status of Negotiations on Tax Conventions

Japanese

(As of October 22 2020)

1. Tax Conventions

Entered into force

Mar.2004U.S. [full]
Jun.2006India [partial]
Oct.2006U.K. [full]
Dec.2007France [partial]
Nov.2008Pakistan [full]
Dec.2008Australia [full]
Dec.2008Philippines [partial]
Dec.2009Brunei [first]
Dec.2009Kazakhstan [first]
Jul.2010Singapore [partial]
Aug.2010*Bermuda [first]
Dec.2010Malaysia [partial]
Aug.2011Hong Kong [first]
Aug.2011*Bahamas [first]
Sep.2011Saudi Arabia [first]
Sep.2011*Isle of Man [first]
Nov.2011*Cayman Islands [first]
Dec.2011Netherlands [full]
Dec.2011Switzerland [partial]
Dec.2011Luxembourg [partial]
Dec.2012*Liechtenstein [first]
Jun.2013Kuwait [first]
Jul.2013*Samoa [first]
Jul.2013Portugal [first]
Aug.2013*Guernsey [first]
Aug.2013*Jersey [first]
Oct.2013Convention on Mutual Administrative Assistance in Tax Matters
Oct.2013New Zealand [full]
Dec.2013Belgium [partial]
May.2014*Macau [first]
Sep.2014Oman [first]
Oct.2014*British Virgin Islands [first]
Oct.2014Sweden [partial]
Dec.2014U.K. [partial]
Dec.2014U.A.E. [first]
Dec.2015Qatar [first]
Oct.2016Germany [full]
Oct.2016India [partial]
Dec.2016Chile [first]                                 
Mar.2017*Panama [first]                                 
Jul.2017Latvia [first]                                 
Aug.2017Slovenia [first]                                 
Aug.2018Lithuania [first] 
Aug.2018Estonia [first]
Oct.2018Russia [full]
Oct.2018Austria [full]                                 
Oct.2018Iceland [first]
Dec.2018*Bahamas [partial]   
Dec.2018Denmark [full]
Jan.2019Belgium [full]  
Aug.2019U.S. [partial]
Sep.2019Croatia [first]
Dec.2019Ecuador [first]
Sep.2020Jamaica [first]
Oct.2020Uzbekistan [full]

 

Signed but not yet entered into force

Oct.2018Spain [full]
Dec.2018Colombia [first]
Jun.2019Argentina [first]
Sep.2019Uruguay [first]
Nov.2019Peru [first]
Jan.2020Morocco [first]
Jul.2020Serbia [first]

  

Agreement in principle

Oct.2020Georgia [full]

  

Currently under official negotiations

Tunisia
Greece
Finland
Nigeria

 

(Note)

1. [*]: Tax agreements centred on the exchange of information regarding tax matters.

2. [full]: The fully amended Convention

3. [partial]: The partly amended Convention

4. [first]: The firstly concluded Convention

 

2. Others

Entered into force in Jun.2016Taiwan            
Entered into force in Jan. 2019Convention to Implement Measures to Prevent BEPS            

 

(Note)
The Arrangement with Taiwan is not an international agreement concluded by the Government of Japan nor relevant authorities in Taiwan, such as a treaty, but a private-sector tax arrangement signed between the Interchange Association (Japan) and the Association of East Asian Relations (Taiwan), which are both private institutions. (The two associations are now named Japan-Taiwan Exchange Association (Japan) and Taiwan-Japan Relations Association (Taiwan), respectively.)