Japan's Ministry of Finance has announced the signing of a new income tax treaty with Spain on 16 October 2018. Once in force and effective, the new treaty will replace the 1974 tax treaty between the two countries.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, the special income tax for reconstruction, and local corporation tax. It covers Spanish income tax on individuals, corporation tax, and income tax on non-residents.
Residence
If a company is considered re…