The new income tax treaty between Japan and Russia will enter into force on 10 October 2018. The treaty, signed 7 September 2017, replaces the 1986 tax treaty between Japan and the former Soviet Union as it applies in relations between Japan and Russia.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitant taxes. It covers Russian tax on profits of organizations and tax on income of individua…