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Contents

Official guidance
Double Taxation Relief Manual

DT15300PP · Double Taxation Relief Manual: Philippines

  • 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
  1. Double Taxation Relief Manual: Philippines: contents
  2. DT: Philippines: double taxation agreement, Article 17: Pensions

DT15366 | DT: Philippines: double taxation agreement, Article 17: Pensions

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC tax treaty pages.

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