On 18 January 2017, officials from Japan and Latvia 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 Latvian enterprise income tax and personal income tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities of both States will de…