AUSTRALIAN TAX TREATIES

Philippine Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA 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  

CHAPTER V - SPECIAL PROVISIONS  

ARTICLE 28   Miscellaneous  
If, under any Agreement or Convention concluded by the Philippines, a resident of any other country is exempt from -


(a) the Philippine income tax on gross billings relating to the operation of aircraft in international traffic; or


(b) the Philippine business tax on gross receipts relating to the operation of ships or aircraft in international traffic,

the Philippines will grant a corresponding exemption to residents of Australia and Australia will grant a corresponding exemption to residents of the Philippines.




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