Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Authorities
Status as of 19/05/2019

Japan

Declaration deposited at the same time as the instrument of acceptance with the Secretary General of the OECD on 27 June 2013 - Or. Engl.

ANNEX B – Competent Authorities

Pursuant to Article 3, paragraph 1(d), of the Convention, the Government of Japan declares that the term “competent authority” means the Minister of Finance or his authorised representative.
Period covered: 01/10/2013 -
Articles concerned : 3

> Declaration transmitted by Note Verbale from the Permanent Delegation of Japan to the OECD, dated 28 July 2017, registered at the Secretariat General of the OECD on 2 August 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 02/08/2017 -
Articles concerned : 28

Declaration transmitted by Note Verbale from the Permanent Delegation of Japan to the OECD, dated 28 July 2017, registered at the Secretariat General of the OECD on 2 August 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 02/08/2017 -
Articles concerned : 28


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