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Press Release

Japanese

August18, 2020

Ministry of Finance

Tax Convention with Jamaica will Enter into Force

[Provisional translation]

1. On August 17 (Monday), mutual notifications necessary for the entry into force of “Convention between Japan and Jamaica for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on December 12, 2019) were completed between the Government of Japan and the Government of Jamaica.

2. This Convention, accordingly, will enter into force on September 16, 2020 (the thirtieth day after the date of completion of the mutual notifications) and will have effect:

  (a) in Japan:

      (i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after
          January 1, 2021; and

      (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2021; and

  (b) in Jamaica:

      (i) with respect to taxes withheld at source, for income paid or credited on or after January 1, 2021; and

      (ii) with respect to other taxes, for any taxable year beginning on or after January 1, 2021.

 The provisions concerning exchange of information and assistance in the collection of taxes will have effect from September 16, 2020, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
     
【Reference】 Texts and Outline of the Convention

・“Convention between Japan and Jamaica for Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”(Japanese(PDF:253KB)English(PDF:108KB)

・Outline of the Convention.
Tax Convention with Jamaica was Signed (December 12, 2019)

Contact

Tel 03(3581)4111
International Tax Policy Division, Tax Bureau (ext. 5007,5335 )