Today, the White House transmitted protocol amending the U.S.-Japan tax treaty, along with a related agreement entered into by an exchange of notes and additional correcting notes, to the Senate for ratification.  The protocol, which was signed January 24, 2013, would exempt cross-border interest payments from withholding, mandate arbitration of certain cases that the U.S. and Japanese competent authorities have been unable to resolve, and provide for collection assistance in certain cases.  Several other U.S. tax treaties and protocols, including those with Chile, Hungary, Luxembourg, Poland, Spain, and Switzerland, are currently awaiting Senate ratification.