Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 1
Personal Scope
(1) This Convention shall apply to persons who are residents of one or both of the Contracting States.
(2) Nothing in this Convention shall be construed as preventing the Philippines from taxing its national who may be residing in Bangladesh in accordance with its domestic laws. However, no credit shall be given for taxes paid in pursuance thereto.