The income tax treaty between Japan and Latvia entered into force on 5 July 2017. The treaty, signed 18 January 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitant taxes. It covers Latvian enterprise income tax and personal income tax.
Residence
If a company is considered resident in both Contracting States, the competent authorit…