Double Tax Treaty · In force
Japan – United States
Public reference summary of the double tax treaty between Japan and United States. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.
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
10%
Treaty-reduced WHT
Interest
10%
Treaty-reduced WHT
Royalties
0%
Treaty-reduced WHT
Signed
—
Effective
March 30, 2004
Permanent establishment
Standard OECD model
Key notes
5% on dividends if 10%+ ownership; 0% royalties
Jurisdiction profiles
FiscalEyes
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