The income tax treaty between Croatia and Japan entered into force on 5 September 2019. The treaty, signed 19 October 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Croatian profit tax, income tax, and the surtax on income tax, and covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes.
Residence
If a company is considered resident in both Contracting States, th…