On 30 September 2016, officials from Japan and Slovenia signed an income tax treaty. The treaty 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 Slovenian tax on income of legal persons and tax on income of individuals.
Resident
Article 4 (Resident) includes the provision that if a company is considered resident in bo…