Japan's Ministry of Finance has announced that the income tax treaty with Estonia will enter into force on 29 September 2018. The treaty, signed 30 August 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Estonian 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 compete…