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  

(17)  
With reference to subparagraph (e) of paragraph 3 of Article 12 (Royalties) of the Convention:

It is understood that the term " forbearance in respect of the use or supply of any property or right " applies to cases where the holder of any property or right receives a payment or provides credits, as consideration, for not making such property or right available to another person.




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