Japan's Ministry of Finance has announced the signing of an income tax treaty with Ecuador on 15 January 2019 (16 January in Japan). The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ecuadorian income tax and covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitant taxes.
Residence
If a company is considered resident in both Contracting States, the competent authorities o…