An amending protocol to the income tax treaty of 13 February 1980 between the Philippines, signed on 9 December 2006, entered into force on 5 December 2008. The protocol generally applies from 1 January 2009.
The most significant changes are summarized below.
Consultancy or supervisory services in connection with a building, construction or installation project shall lead to a permanent establishment where the services are provided in relation to the same or c…