Japan Publishes Synthesized Text of Tax Treaty with France as Impacted by the BEPS MLI

Japan's Ministry of Finance has published the synthesized text of the 1995 France-Japan income tax treaty (Japanese language) as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). An English-language summary has also been published.

The Synthesized Text contains the consolidated text of the provisions of the treaty and the applicable provisions of the MLI. It is solely for the purpose of facilitating the unde…