Japan MOF Posts Synthesized Text of DTA, Protocol With South Africa in English, Japanese

The Japanese Ministry of Finance Nov. 28 posted online a synthesized text, in English and Japanese, of the 1997 DTA and protocol with South Africa and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which enters into force Jan. 1, 2023. The MLI applies from: 1) Jan. 1, 2023, for withholding taxes; and 2) July 1, 2023, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Japan, Ministry of Finance, 11/28/22]

Reference: View Synthesized Text of Japan-South Africa DTA …