Japan's Ministry of Finance has announced the signing of an income tax treaty with Jamaica on 12 December 2019. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes, and covers Jamaican income tax. Residence If a person other than an individual 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...