# The Double Taxation Relief and International Tax Enforcement (Japan) Order 2014, Article 2: Double taxation and international tax enforcement arrangements to have effect


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, 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.

---
Source: https://www.legislation.gov.uk/ukdsi/2014/9780111116289/article/2 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-japan-order-2014/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.