Japan's Ministry of Finance has announced the signing of an income tax treaty with Jamaica on 12 December 2019. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes, and covers Jamaican income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authori…