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RMC No. 14-2009: Circularizes the effectivity and applicability of the Philippine Tax Treaty with the United Arab Emirates and the Protocol Amending the Philippines-Japan Tax Treaty

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Summary

RMC No. 14-2009 circularizes the effectivity and applicability of the Philippine tax treaty with the United Arab Emirates and the Protocol amending the Philippines-Japan tax treaty.

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Key points

  1. Philippines-UAE Agreement. The Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital entered into force on October 2, 2008. Its provisions apply to income (and capital) derived or accrued (and acquired) beginning January 1, 2009.
  2. Protocol amending the Philippines-Japan Convention. The Protocol amending the Convention on taxes on income entered into force on December 5, 2008. Its provisions apply to income derived or accrued beginning January 1, 2009.

Deadlines and effectivity

  • UAE Agreement in force: October 2, 2008; applies from January 1, 2009
  • Japan Protocol in force: December 5, 2008; applies from January 1, 2009

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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