Japan's Ministry of Finance has announced that the income tax treaty with Estonia will enter into force on 29 September 2018. The treaty, signed 30 August 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Estonian income tax, and covers Japanese income tax, corporation tax, 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...