Double Tax Treaty · In force

Australia – Japan

Public reference summary of the double tax treaty between Australia and Japan. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.

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Withholding tax rates

Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.

Dividends

15%

Treaty-reduced WHT

Interest

10%

Treaty-reduced WHT

Royalties

Treaty-reduced WHT

Signed

—

Effective

December 3, 2008

Permanent establishment

Standard OECD model

Key notes

5% on dividends if 80%+ ownership

Jurisdiction profiles

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