Tax treaty amendment: substitution of specified financial institution name, affecting interest exemption from taxation, effective by notification. Amendment substitutes 'International business unit of Japan Finance Corporation' for 'Japan Bank for International Cooperation' in the list of government owned financial institutions exempt from tax on interest under the Convention; effected by notification under domestic treaty implementation powers and deemed to have taken effect from 1st October, 2008.
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Tax treaty amendment: substitution of specified financial institution name, affecting interest exemption from taxation, effective by notification.
Amendment substitutes "International business unit of Japan Finance Corporation" for "Japan Bank for International Cooperation" in the list of government owned financial institutions exempt from tax on interest under the Convention; effected by notification under domestic treaty implementation powers and deemed to have taken effect from 1st October, 2008.
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