The income tax treaty between Israel and Macedonia reportedly entered into force on 13 March 2018. The treaty, signed 9 December 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Israeli income tax and company tax (including tax on capital gains), and tax imposed on gains from the alienation of property according to the Real Estate Taxation Law. It covers Macedonian personal income tax and profit tax. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through...