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Press Release

Japanese

June 4, 2013

Ministry of Finance

Tax Information Exchange Agreement with the Independent State of Samoa was Signed

[Provisional translation]

On June 4 (Tue.), the Government of Japan and the Government of the Independent State of Samoa signed the Agreement between the Government of Japan and the Government of the Independent State of Samoa for the Exchange of Information relating to Tax Matters in Apia, Samoa.

This Agreement provides for the effective exchange of information regarding tax matters between the tax authorities in accordance with the international standards, and is expected to contribute to the prevention of international tax evasion and tax avoidance, the importance of which has been recognised at international conferences.

[Reference 1] Entry into Force of this Agreement

Each party will notify each other of the completion of their respective internal procedures necessary for the entry into force of this Agreement. This Agreement will enter into force on the thirtieth day after the latter of the dates of receipt of the notifications, and will be applied to the following.

  • (1) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after the date on which this Agreement enters into force

  • (2) with respect to taxes not levied on the basis of a taxable year, for taxes levied on or after the date on which this Agreement enters into force

[Reference 2] Texts

  • “Agreement between the Government of Japan and the Government of the Independent State of Samoa for the Exchange of Information relating to Tax Matters” (Japanese / EnglishPDF(174KB / 60KB))

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