The new income tax treaty between Austria and Japan entered into force on 27 October 2018. The treaty, signed 30 January 2017, replaces the 1961 tax treaty between the two countries. Taxes Covered The treaty covers Austrian income tax and corporation tax, and covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitant tax. Residence If a company is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main...