in Japan. (i) with respect to taxes withheld at source, for amounts taxable on or after 1st January of the calendar year next following that in which the Convention enters into force; and (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after 1st January of the calendar year next following that in which the Convention enters into force; and
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Japan. (i) with respect to taxes withheld at source, for amounts taxable on or after 1st January of in the calendar year next following that in which the Convention enters into force; and
(ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after 1st January of in the calendar year next following that in which the Convention enters into force; and.
Appears in 2 contracts
Samples: Double Taxation Convention, Convention for the Avoidance of Double Taxation
