The income tax agreement between Japan and Taiwan was signed on 26 November 2015. It is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax and local inhabitant taxes. It covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax. Service PE The agreement includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting Party furnishes services in the other Party through employees or other engaged personnel for a period or...