The income tax treaty between Ecuador and Japan entered into force on 28 December 2019. The treaty, signed 15 January 2019, 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 of both States will de…