Japan's Ministry of Finance has announced the signing of an income tax treaty with Algeria on 7 February 2023. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Algerian tax on global income, tax on profits of companies, tax on professional activity, and royalties and taxes on results relating to activities of prospecting, research, exploitation, and transport by way of pipelines of hydrocarbons. It covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes. Residence If a person other than an individual is...