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Showing 1–10 of 10 articles for “tax treaty”

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Sep 23, 2026 tax treaty relief bir ttrad withholding tax international tax philippine tax treaties

Tax Treaty Relief Procedure in the Philippines: A BIR Filing Guide

Learn the BIR tax treaty relief procedure in the Philippines: which BIR Form 0901 to file, the documentary requirements, and when to file with ITAD.

Sep 22, 2026 tax treaty double taxation ttro bir withholding tax nonresident income earner

Tax Treaty Benefits in the Philippines: How to File a TTRA with the BIR

Tax treaty benefits in the Philippines are claimed by filing a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.

Sep 21, 2026 withholding tax foreign supplier tax treaty relief philippines tax non-resident bir

Withholding Tax on Fees Paid to a Foreign Supplier in the Philippines

Understand the withholding tax on foreign service fees in the Philippines, including when it applies and how tax treaty relief can reduce the rate.

Sep 17, 2026 permanent establishment foreign corporation philippines tax tax treaty relief corporate income tax bir

Permanent Establishment in the Philippines: When a Foreign Company Is Taxable

Find out when a foreign company has a permanent establishment in the Philippines and how it affects income tax and tax treaty relief for foreign corporations.

Sep 15, 2026 tax treaty china philippines tax treaty tax treaty relief application bir withholding tax nonresident

China–Philippines Tax Treaty Benefits: How Nonresidents Claim Relief

Understand China–Philippines tax treaty benefits and how to file a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.

Sep 2, 2026 tax treaty relief bir ttrad double taxation philippine tax rmo 72-2010

Tax Treaty Relief in the Philippines: How to Apply with the BIR

Learn how to file a Tax Treaty Relief Application with the BIR in the Philippines, including the forms, documents, and deadlines under RMO No. 72-2010.

Aug 3, 2016 tax-law capital-gains-tax dividends withholding-tax rp-us-tax-treaty share-redemption

Dividends vs Capital Gains: Taxing Share Redemptions Under the RP-US Treaty

Supreme Court rules on whether share redemption proceeds are dividends or capital gains under Philippine tax law and the RP-US Tax Treaty.

May 5, 2014 tax-law tax-treaty refund bir supreme court

Tax Treaty Benefits: Prior Application Not Always Required for Refunds

Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.

Aug 19, 2013 tax treaty branch profits remittance tax bir refund international taxation administrative rules

Tax Treaty Relief vs. BIR Rules: When Administrative Deadlines Cannot Defeat Treaty Benefits

Supreme Court rules that failure to file a prior tax treaty relief application with the BIR does not automatically forfeit a taxpayer's right to preferential rates under an international tax treaty.

Aug 19, 2013 tax treaty branch profit remittance tax bir refund supreme court international taxation

Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application

The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.