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Japan/UK memorandum

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The governments of the UK and Japan have published a memorandum of understanding setting out the arbitration process under art 25 of the 2006 double taxation convention, as amended by the 2014 protocol with effect from 12 December 2014. The 2014 protocol introduced changes allowing cases to be referred to arbitration on request.

Issue: 1279
Categories: News , International taxes
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