Australian Tax Treaties
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
Tokyo, 31 January, 2008
Excellency:
I have the honour to acknowledge receipt of Your Excellency ' s Note of today ' s date which in translation reads as follows:
" (Japanese Note) "
The foregoing understanding being acceptable to the Government of Australia, I have the honour to confirm that Your Excellency ' s Note and this reply shall be regarded as constituting an agreement between the two Governments in this matter, which shall enter into force at the same time as the entry into force of the Convention.
I take this opportunity to extend to Your Excellency the assurance of my highest consideration.
Stephen Smith
Minister for Foreign Affairs of Australia [ Signature omitted ] |
His Excellency
Mr. Masahiko Koumura
Minister for Foreign Affairs
of Japan
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