On 19 October 2018, officials from Croatia and Japan signed an income tax treaty. The treaty 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, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main...