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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

List of countries (in alphabetical order)

Philippines

  1. DT15300
    Philippines: Agreement
  2. DT15301
    Philippines: Admissible and inadmissible taxes
  3. DT15302
    Philippines: Source of income
  4. DT15303
    Philippines: Dividends
  5. DT15304
    Philippines: Students and trainees
  6. DT15305
    Philippines: Teachers
  7. DT15306
    Philippines: Relief from Philippine tax
  8. DT15340
    Philippines: Underlying Tax
  9. DT15350
    DT: Philippines: double taxation agreement, Article 1: Personal scope
  10. DT15351
    DT: Philippines: double taxation agreement, Article 2: Taxes covered
  11. DT15352
    DT: Philippines: double taxation agreement, Article 3: General definitions
  12. DT15353
    DT: Philippines: double taxation agreement, Article 4: Fiscal domicile
  13. DT15354
    DT: Philippines: double taxation agreement, Article 5: Permanent Establishment
  14. DT15355
    DT: Philippines: double taxation agreement, Article 6: Income from immovable property
  15. DT15356
    DT: Philippines: double taxation agreement, Article 7: Business profits
  16. DT15357
    DT: Philippines: double taxation agreement, Article 8: Associated enterprises
  17. DT15358
    DT: Philippines: double taxation agreement, Article 9: Dividends
  18. DT15359
    DT: Philippines: double taxation agreement, Article 10: Interest
  19. DT15360
    DT: Philippines: double taxation agreement, Article 11: Royalties
  20. DT15361
    DT: Philippines: double taxation agreement, Article 12: Gains from the alienation of property
  21. DT15362
    DT: Philippines: double taxation agreement, Article 13: Independent personal services
  22. DT15363
    DT: Philippines: double taxation agreement, Article 14: Dependent personal services
  23. DT15364
    DT: Philippines: double taxation agreement, Article 15: Director's fees
  24. DT15365
    DT: Philippines: double taxation agreement, Article 16 Artistes and Atheletes
  25. DT15366
    DT: Philippines: double taxation agreement, Article 17: Pensions
  26. DT15367
    DT: Philippines: double taxation agreement, Article 18: Governmental functions
  27. DT15368
    DT: Philippines: double taxation agreement, Article 19: Students and trainees
  28. DT15369
    DT: Philippines: double taxation agreement, Article 20: Teachers
  29. DT15370
    DT: Philippines: double taxation agreement, Article 21: Elimination of double taxation
  30. DT15371
    DT: Philippines: double taxation agreement, Article 22: Non-discrimination
  31. DT15372
    DT: Philippines: double taxation agreement, Article 23: Mutual agreement procedure
  32. DT15373
    DT: Philippines: double taxation agreement, Article 24: Exchange of information
  33. DT15374
    DT: Philippines: double taxation agreement, Article 25: Diplomatic and consular officials
  34. DT15375
    DT: Philippines: double taxation agreement, Article 26: Territorial extension
  35. DT15376
    DT: Philippines: double taxation agreement, Article 27: Entry into force
  36. DT15377
    DT: Philippines: double taxation agreement, Article 28: Termination