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Taxation: Double Income

Protocol signed at Washington January 24, 2013.  Transmitted by the President of the United States of America to the Senate April 13, 2015 (Treaty Doc. 114-1, 114th Congress, 1st Session).  Reported favorably by the Senate Committee on Foreign Relations July 10, 2019 (Senate Executive Report No. 116-3, 116th Congress, 1st Session).  Advice and consent to ratification by the Senate July 17, 2019. Ratified by the President August 5, 2019. Ratified by Japan August 27, 2019.  Exchange of instruments of ratification at Tokyo August 30, 2019.  Entered into force August 30, 2019.

Amendment of agreement done November 6, 2003: TIAS 04-330

Publication reflects addition of related exchanges of notes.

Download Agreement [6 MB]

U.S. Department of State

The Lessons of 1989: Freedom and Our Future