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Contents

Official guidance

Double Taxation Relief Manual

DT15300PP · Double Taxation Relief Manual: Philippines

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DT15301 · Admissible taxes
DT15302 · Treaty summary
DT15303 · Philippines: Notes
DT15304 · Philippines: Studentsand 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 Athletes
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

Double Taxation Relief Manual: Philippines: contents
Philippines: Underlying Tax

DT15340 | Philippines: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC tax treaty pages.