DT15300+ - Double Taxation Relief Manual: Contents


ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Philippines

DT15300 

Philippines: Agreement

DT15301

Philippines: Admissible and inadmissible taxes

DT15302

Philippines: Source of income

DT15303

Philippines: Dividends

DT15304

Philippines: Students and trainees

DT15305

Philippines: Teachers

DT15306

Philippines: Relief from Philippine tax

DT15340

Philippines: Underlying Tax

DT15350

DT: Philippines: double taxation agreement, Article 1: Personal scope

DT15351

DT: Philippines: double taxation agreement, Article 2: Taxes covered

DT15352

DT: Philippines: double taxation agreement, Article 3: General definitions

DT15353

DT: Philippines: double taxation agreement, Article 4: Fiscal domicile

DT15354

DT: Philippines: double taxation agreement, Article 5: Permanent Establishment

DT15355

DT: Philippines: double taxation agreement, Article 6: Income from immovable property

DT15356

DT: Philippines: double taxation agreement, Article 7: Business profits

DT15357

DT: Philippines: double taxation agreement, Article 8: Associated enterprises

DT15358

DT: Philippines: double taxation agreement, Article 9: Dividends

DT15359

DT: Philippines: double taxation agreement, Article 10: Interest

DT15360

DT: Philippines: double taxation agreement, Article 11: Royalties

DT15361

DT: Philippines: double taxation agreement, Article 12: Gains from the alienation of property

DT15362

DT: Philippines: double taxation agreement, Article 13 Independent personal services

DT15363

DT: Philippines: double taxation agreement, Article 14 Dependent personal services

DT15364

DT: Philippines: double taxation agreement, Article 15: Director's fees

DT15365

DT: Philippines: double taxation agreement, Article 16 Artistes and Atheletes

DT15366

DT: Philippines: double taxation agreement, Article 17: Pensions

DT15367

DT: Philippines: double taxation agreement, Article 18: Governmental functions

DT15368

DT: Philippines: double taxation agreement, Article 19: Students and trainees

DT15369

DT: Philippines: double taxation agreement, Article 20: Teachers

DT15370

DT: Philippines: double taxation agreement, Article 21: Elimination of double taxation

DT15371

DT: Philippines: double taxation agreement, Article 22: Non-discrimination

DT15372

DT: Philippines: double taxation agreement, Article 23: Mutual agreement procedure

DT15373

DT: Philippines: double taxation agreement, Article 24: Exchange of information

DT15374

DT: Philippines: double taxation agreement, Article 25: Diplomatic and consular officials

DT15375

DT: Philippines: double taxation agreement, Article 26: Territorial extension

DT15376

DT: Philippines: double taxation agreement, Article 27: Entry into force

DT15377

DT: Philippines: double taxation agreement, Article 28: Termination