http://www.legislation.gov.uk/uksi/1978/184/contents/madeThe Double Taxation Relief (Taxes on Income) (Philippines) Order 1978WestlawKing's Printer of Acts of Parliament2011-05-19INCOME TAX Under the Convention with the Philippines scheduled to this Order, certain trading profits (not being profits arising through a permanent establishment in the other country), pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made for visiting students are (subject to certain conditions) to be exempt in the country visited. The Double Taxation Relief (Taxes On Income) (Philippines) Order 1978 1This Order may be cited as the Double Taxation Relief... 2It is hereby declared— (a) that the arrangements specified in... SCHEDULECONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT... 1978 No. 184 INCOME TAX The Double Taxation Relief (Taxes On Income) (Philippines) Order 1978 Laid before the House of Commons in draft Made 9th February 1978 At the Court at Buckingham Palace, the 9th day of February 1978 Present, The Queen's Most Excellent Majesty in Council Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 497(8) of the Income and Corporation Taxes Act 1970, and an Address has been presented to Her Majesty by that House praying that an Order may be made in terms of this Order: Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 497 of the said Income and Corporation Taxes Act 1970, section 98(2) of the Finance Act 1972 and section 39 of the Finance Act 1965 as amended, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
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<dc:description>Under the Convention with the Philippines scheduled to this Order, certain trading profits (not being profits arising through a permanent establishment in the other country), pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made for visiting students are (subject to certain conditions) to be exempt in the country visited.</dc:description>
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<ContentsTitle>The Double Taxation Relief (Taxes On Income) (Philippines) Order 1978</ContentsTitle>
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<Number>1978 No. 184</Number>
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<Title>The Double Taxation Relief (Taxes On Income) (Philippines) Order 1978</Title>
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