DT15300 - Philippines: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of the Philippines for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 10 June 1976

Statutory Instrument number: SI 1978 No. 184

Entered into Force: 22 January 1978

Has effect:

·         in Philippines, from 1 January 1978

·         in the United Kingdom, in respect of corporation tax, income tax and capital gains tax, from 1 April 1977

The text of the agreement currently in force can be found at the following link:

 https://www.gov.uk/government/publications/philippines-tax-treaties