AUSTRALIAN TAX TREATIES

Japanese Convention  

CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

(13)  
With reference to subparagraph (a) of paragraph 3 of Article 11 (Interest) of the Convention:

It is understood that the term " any other body exercising governmental function " shall be determined according to the law of the Contracting State in which the interest arises.




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