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Application of the MLI to the Tax Treaty between Japan and Ireland

 The MLI enters into force for Japan on January 1, 2019, and for Ireland on May 1, 2019.
 Based on the reservations and notifications submitted by Japan on September 26, 2018 and by Ireland on January 29, 2019, the MLI applies to the tax treaty between Japan and Ireland as described below.

 1. Tax treaty covered by the MLI
 - “Convention between Japan and Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal
  Evasion with respect to Taxes on Income”
  Date of signature: January 18, 1974
  Date of entry into force: December 4, 1974

2. Provisions of the MLI applicable to the tax treaty
 - Article 3(1) (Provisions regarding income derived by or through an entity or arrangement that is treated as
      fiscally transparent)
 - Article 6(1) (Preamble language describing the intent of the Contracting Jurisdictions that the tax treaty will not
   create opportunities for non-taxation or reduced taxation)
   - Article 6(3) (Preamble language referring to a desire of the Contracting Jurisdictions to develop their economic
   relationship and to enhance their co-operation in tax matters)
 - Article 7(1) (Provisions that deny the benefits under the tax treaty where the principal purpose or one of the
   principal purposes of any arrangement or transaction was to obtain those benefits)
 - Article 9(4) (Provisions for taxation on capital gains from alienation of shares or interests of entities deriving their
   value principally from immovable property)
 - Article 13(4) (Provisions for combining business activities carried on by closely related persons for the purpose of
   determining whether a permanent establishment exists)
 - Article 15 (Provisions for the definition of a person closely related to an enterprise)
 - Article 16(1), 1st sentence (Provisions for presentation of a case of taxation not in accordance with the provisions
   of the tax treaty for a mutual agreement procedure)
 - Article 16(1), 2nd sentence (Provisions that provide that a case must be presented for a mutual agreement
   procedure within three years)
 - Article 16(2), 2nd sentence (Provisions that provide that any agreement reached under a mutual agreement
   procedure shall be implemented)
 - Article 17(1) (Provisions regarding corresponding adjustments to taxation in accordance with arm’s length
   principle)
 - Part VI (Provisions regarding arbitration for resolving a case of taxation not in accordance with the provisions of the
   tax treaty)
 - Article 19(12) (Provisions that provide that an unresolved issue arising from the case on which a decision has
   already been rendered by a court or administrative tribunal shall not be submitted to arbitration)
 - Article 23(2) (Provisions regarding the arbitration process in which the arbitration panel shall make its own decision
   on the issues submitted to arbitration based on information provided by the competent authorities)
 - Article 23(5) (Provisions regarding non-disclosure obligation on the presenters of the case for any information
   received during the course of arbitration proceedings)
 - Article 28(2)(a) (Provisions regarding the scope of cases eligible for arbitration)

3. Entry into effect
(a) The provisions of the MLI shall have effect in each Contracting Jurisdiction with respect to the tax treaty between
   Japan and Ireland:
  (i) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving
    rise to such taxes occurs on or after January 1, 2020; and
  (ii) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable
    periods beginning on or after November 1, 2019.
(b) Notwithstanding (a), Article 16 (Mutual Agreement Procedure) shall have effect with respect to the tax treaty
   between Japan and Ireland for a case presented to the competent authority of a Contracting Jurisdiction on or after
   May 1, 2019, except for cases that were not eligible to be presented as of that date under the tax treaty between
   Japan and Ireland prior to its modification by the MLI, without regard to the taxable period to which the case
   relates.
(c) Notwithstanding (a) and (b), the provisions of Part VI (Arbitration) shall have effect:
  (i) with respect to cases presented to the competent authority of a Contracting Jurisdiction (as described in
    subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after May 1, 2019; and
  (ii) with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to May 1, 2019
    (only to the extent that the competent authorities of both Contracting Jurisdictions agree that Part VI will apply
    to that specific case), on the date when both Contracting Jurisdictions have notified the Depositary that they
    have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding Arbitration), along
    with information regarding the date or dates on which such cases shall be considered to have been presented
    to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of 
    Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement.