On 30 September 2016, officials from Japan and Slovenia signed an income tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax and local inhabitant taxes. It covers Slovenian tax on income of legal persons and tax on income of individuals. Resident Article 4 (Resident) includes the provision that 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 mutual agreement. If no...