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New Tax Convention with Russia will Enter into Force

Japanese

September 11, 2018

Ministry of Finance

New Tax Convention with Russia will Enter into Force

[Provisional translation]

1.  On September 10, the exchange of diplomatic notes between the Government of Japan and the Government of the Russian Federation for entry into force of the Convention between the Government of Japan and the Government of the Russian Federation for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on September 7, 2017) took place in Vladivostok.

2.  This Convention, accordingly, will enter into force on October 10, 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 year, for taxes for any taxable years beginning on or after
　　 January 1, 2019; and
 (b)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2019.
 (c)  The provisions concerning the exchange of information and the assistance in the collection of taxes have effect
　　 from October 10, 2018, without regard to the date on which the taxes are levied or the taxable year to which the
　　 taxes relate.

 ＊　This new Convention will not affect the application of the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) between Japan and the countries other than the Russian Federation.

【Reference】 Texts and Outline of the Convention


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