DT: Philippines: double taxation agreement, Article 14 Dependent personal services
(1) Subject to the provisions of Articles 15, 16, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting State in respect ofan employment shall be taxable only in that State unless the employment is exercised inthe other Contracting State. If the employment is so exercised, such remuneration as isderived therefrom may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph (1) of this Article, remuneration derivedby a resident of a Contracting State in respect of an employment exercised in the otherContracting State shall be taxable only in the first-mentioned State if:
the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and
the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
(3) Notwithstanding the preceding provisions of this Article, remuneration in respectof employment as a member of the regular crew or complement of a ship or aircraft operatedin international traffic by an enterprise of a Contracting State shall be taxable only inthat State.