Japan and Switzerland’s updated Double Taxation Agreement has entered into force

The protocol amending the convention between Japan and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income (the protocol) entered into force on 30 November 2022.

The protocol, with the exception of the Mutual Agreement Procedure and binding arbitration provision (partially effective from 30 November 2022), is applicable as of 1 January 2023.