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TMI BlogPersons coveredX X X X Extracts X X X X X X X X Extracts X X X X ..... nment of Japan and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on March 7, 1989, as amended by the Protocol signed on February 24, 2006 and the Protocol signed on December 11, 2015 (hereinafter referred to as the Convention ), as modified by the Multilateral Convention to Implement Tax Trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is document in the context of the relevant provisions of the Convention. In this document, changes to the text of the provisions of the MLI have been made to conform the terminology used in the MLI to the terminology used in the Convention (such as changes from Covered Tax Agreement to Convention and changes from Contracting Jurisdiction to Contracting State ). Similarly, changes have been made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Convention: (a) in Japan: (i) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after January 1, 2020; and (ii) with respect to all other taxes levied by Japan, for taxes levied with respect to taxable periods beginning on or after April 1, 2020; and (b) in India: (i) with respect to taxes withheld at s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, The following preamble text described in paragraph 1 of Article 6 of the MLI is included in the preamble of the Convention: Article 6 Purpose of a Covered Tax Agreement Intending to eliminate double taxation with respect to the taxes covered by the Convention without creating opportunities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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