Japan's Ministry of Finance has announced that the pending income tax treaty with Slovenia will enter into force on 23 August 2017. The treaty, signed 30 September 2016, 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.
Residence
Article 4 (Re…