14 August 2019
Japan's Ministry of Finance announced on 9 August 2019 that the tax treaties covered by the BEPS MLI will be increased to include the 1992 tax treaty with Norway.
Tax Treaties Covered by the Convention to Implement Measures to Prevent BEPS will be Increased
[ Norway ]
1. According to the publication as of July 17, 2019 by the Secretary-General of the Organisation for Economic Co-operation and Development (OECD) acting as the Depositary of the "Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting" (Convention to Implement Measures to Prevent BEPS), Norway, being a party to one of the tax treaties of Japan to which it had chosen to apply this Convention, newly deposited its instrument of ratification of this Convention.
2. This Convention applies to an existing tax treaty where both parties to that tax treaty have chosen to apply this Convention to it and where this Convention has entered into force for those parties. The tax treaty between Japan and Norway will satisfy those requirements on November 1, 2019.
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