Double taxation and international tax enforcement arrangements to have effect
This
adran has no associated
Memorandwm Esboniadol
2. It is declared that—
(a)the arrangements specified in the Protocol set out in Part 1 of the Schedule to this Order and in the Exchange of Letters set out in Part 2 of that Schedule, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Japan) Order 2006(1), have been made with the Government of Japan;
(b)the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Japan and for the purposes of assisting international tax enforcement; and
(c)it is expedient that those arrangements should have effect.
(1)