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文档位置:主页 > 国际税收协定库 > 美国 > 正文
  • 发文单位:中华财税网
  • 文    号:
  • 颁布日期:1976-10-01
  • 失效日期:
CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES WITH RESPECT TO TAXES ON INCOME (3)
  
             ARTICLE 9
          Shipping and Air Transport
  (1) Notwithstanding any other provision of this Convention, profits
derived by a resident of one of the Contracting States from sources within
the other Contracting State from the operation of ships in international
traffic may be taxed by both Contracting States; however, the tax imposed
by the other Contracting State may be as much as, but shall not exceed,
the lesser of-
  (a) One and one-half percent of the gross revenues derived from
sources in that State; and
  (b) The lowest rate of Philippine tax that may be imposed on profits
of the same kind derived under similar circumstances by a resident of a
third State.
  (2) Nothing in the Convention shall affect the right of a Contracting
State to tax, in accordance with domestic laws, profits derived by a
resident of the other Contracting State from sources within the
first-mentioned Contracting State from the operation of aircraft in
international traffic.
  (3) The provisions of paragraphs (1) and (2) shall also apply to
profits derived from the participation in a pool, a joint business or in
an international operating agency.

ARTICLE 10
Related Persons
  (1) Where a person subject to the taxing jurisdiction of one of the
Contracting States and any other person are related and where such related
persons make arrangements or impose conditions between themselves which
are different from those which would be made between independent persons,
any income, deductions, credits, or allowances which would, but for those
arrangements or conditions, have been taken into account in computing the
income (or loss) of, or the tax payable by, one of such persons may be
taken into account in computing the amount of the income subject to tax
and the taxes payable by such person.
  (2) Where a redetermination has been made by one Contracting State to
the income of one of its residents in accordance with paragraph (1), then
the other Contracting State shall, if it agrees with such redetermination
and if necessary to prevent double taxation, make a corresponding
adjustment to the income of a person in such other
Contracting State related to such resident. In the event the other
Contracting State disagrees with such redetermination, the two Contracting
States shall endeavor to reach agreement in accordance with the mutual
agreement procedure in paragraph (2) of Article 25 (Mutual Agreement
Procedure).
  (3) For purposes of this Convention, a person is related to another
person if either person owns or controls directly or indirectly the other,
or if any third person or persons own or control directly or indirectly
both. For this purpose, the term "control" includes any kind of control,
whether or not legally enforceable, and however exercised or exercisable.

ARTICLE 11
Dividends
  (1) Dividends derived from sources within one of the Contracting
States by a resident of the other Contracting State may be taxed by both
Contracting States.
  (2) The rate of tax imposed by one of the Contracting States on
dividends derived from sources within that Contracting State by a resident
of the other Contracting State shall not exceed-
  (a) 25 percent of the gross amount of the dividend; or
  (b) When the recipient is a corporation, 20 percent of the gross
amount of the dividend if during the part of the paying corporation's
taxable year which precedes the date of payment of the dividend and during
the whole of its prior taxable year (if any), at least 10 percent of the
outstanding shares of the voting stock of the paying corporation was owned
by the recipient corporation.
  (3) Dividends paid by a corporation of one of the Contracting States
to a person other than a citizen or resident of the other Contracting
State may be taxed by the other Contracting State, but only if-
  (a) Such dividends are treated as income from sources within that
other Contracting State and, in the case of the Philippines, the
additional tax described in paragraph (6) has not been paid with respect
to the earnings distributed, or
  (b) The recipient of the dividends has a permanent establishment or
fixed base in the other Contracting State and the holding in respect of
which the dividends are paid is effectively connected with such permanent
establishment or fixed base.
  (4) Paragraph (2) shall not apply if the recipient of dividends
derived from sources within one of the Contracting States, being a
resident of the other Contracting State, carries on business in the
first-mentioned Contracting State through a permanent establishment
situated therein or performs in that other State independent personal
services from a fixed base situated therein, and the holding in respect of
which the dividends are paid is effectively connected with such permanent
establishment or fixed base. In such a case, the provisions of Article 8
(Business Profits) or Article 15 (Independent personal Services), as the
case may be, shall apply.
  (5) The term "dividends" as used in this Convention means income from
shares, mining shares, founders' shares or other rights, not being
debt-claims, participating in profits, as well as income from other
corporate rights assimilated to income from shares by the taxation law of
the State of which the corporation making the distribution is a resident.
  (6) Nothing in this Convention (except Article 9 (Shipping and Air
Transport)) shall be construed as preventing the Philippines from imposing
on the earnings of a corporation (other than a Philippine corporation)
attributable to a permanent establishment in the Philippines, a tax in
addition to the tax which would be chargeable on the earnings of a
Philippine corporation, provided that any additional tax so imposed shall
not exceed 20 percent of the amount of such earning which have not been
subjected to such additional tax in previous taxable years. For the
purpose of this provision, the term ''earnings'' means business profits
attributable to a permanent establishment in the Philippines in a year and
previous years after deducting therefrom all taxes, other than the
additional tax referred to herein, imposed on such profits by the
Philippines.

ARTICLE 12
Interest
  (1) Interest derived by a resident of one of the Contracting States
from sources within the other Contracting State may be taxed by both
Contracting States.
  (2) Interest derived by a resident of one of the Contracting States
from sources within the other Contracting State shall not be taxed by the
other Contracting State at a rate in excess of 15 percent of the gross
amount of such interest.
  (3) Interest derived by a resident of one of the Contracting States
from sources within the other Contracting State with respect to public
issues of bonded indebtedness shall not be taxed by the other Contracting
State at a rate in excess of 10 percent of the gross amount of such
interest.
  (4) Notwithstanding paragraphs (1), (2), and (3), interest derived by-
  (a) One of the Contracting States, or an instrumentality thereof
(including the Central Bank of the Philippines, the Federal Reserve Banks
of the United States, the Export-Import Bank of the United States, the
Overseas Private Investment Corporation of the United States, and such
other institutions of either Contracting State as the competent
authorities of both Contracting States may determine by mutual agreement),
or
  (b) A resident of one of the Contracting States with respect to debt
obligations guaranteed or insured by that Contracting State or an
instrumentality thereof. shall be exempt from tax by the other Contracting
State.
  (5) Paragraphs (2), (3), and (4) shall not apply if the recipient of
interest from sources within one of the Contracting States, being a
resident of the other Contracting State, carries on business in the
first-mentioned Contracting State through a permanent establishment
situated therein or performs in that other State independent personal
services from a fixed base situated therein and the debt-claim in respect
of which the interest is paid is effectively connected with such permanent
establishment or fixed base. In such a case, the provisions of Article 8
(Business Profits) or Article 15 (Independent Personal Services), as the
case may be, shall apply.
  (6) Where an amount is paid to a related person and would be treated
as interest but for the fact that it exceeds an amount which would have
been paid to an unrelated person, the provisions of this article shall
apply only to so much of the amount as would have been paid to an unrelated
person. In such a case, the excess amount may be taxed by each
Contracting State according to its own law, including the provisions of
this Convention where applicable.
  (7) The term ''interest'' as used in this Convention means income from
debt-claims of every kind, whether or not secured by mortgage, and whether
or not carrying a right to participate in the debtor's profits, and in
particular, income from government securities and income from bonds or
debentures, including premiums and prizes attaching to such securities,
bonds, or debentures, as well as income assimilated to income from money
lent by the taxation law of the Contracting State in which the income
arises, including interest on deferred payment sales.

ARTICLE 13
Royalties
  (1) Royalties derived by a resident of one of the Contracting States
from sources within the other Contracting State may be taxed by both
Contracting States.
  (2) However, the tax imposed by that other Contracting State shall not
exceed-
  (a) In the case of the United States, 15 percent of the gross amount
of the royalties, and
  (b) In the case of the Philippines, the least of:
  (i) 25 percent of the gross amount of the royalties,
  (ii) 15 percent of the gross amount of the royalties, where the
royalties are paid by a corporation registered with the Philippine Board
of Investments and engaged in preferred areas of activities, and
  (iii) The lowest rate of Philippine tax that may be imposed on
royalties of the same kind paid under similar circumstances to a resident
of a third State.
  (3) The term "royalties'' as used in this article means payments of
any kind received as a consideration for the use of, or the right to use,
any copyright of literary, artistic or scientific work, including
cinematographic films or films or tapes used for radio or television
broadcasting, any patent, trademark, design or model, plan, secret formula
or process, or other like right or property, or for information concerning
industrial, commercial, or scientific experience. The term "royalties''
also includes gains derived from the sale, exchange or other disposition
of any such right or property which are contingent on the productivity,
use, or disposition thereof.
  (4) The provisions of paragraphs (1) and (2) shall not apply if the
recipient of the royalties, being a resident of a Contracting State,
carries on business in the other Contracting State in which the royalties
arise, through a permanent establishment situated therein, or performs in
that other State professional services from a fixed base situated therein,
and the right or property in respect of which the royalties are paid is
effectively connected with such permanent establishment or fixed base. In
such a case, the provisions of Article 8 (Business Profits) or Article 15
(Independent Personal Services), as the case may be, shall apply.
  (5) Where an amount is paid to a related person and would be treated
as a royalty but for the fact that it exceeds an amount which would have
been paid to an unrelated person, the provisions of this article shall
apply only to so much of the amount as would have been paid to an
unrelated person. In such a case, the excess amount may be taxed by each
Contracting State according to its own law, including the provisions of
this Convention where applicable.

ARTICLE 14
Capital Gains
  (1) Gains from the alienation of tangible personal (movable) property
forming part of the business property of a permanent establishment which a
resident of a Contracting State has in the other Contracting State or of
tangible personal (movable) property pertaining to a fixed base available
to a resident of a Contracting State in the other Contracting State for
the purpose of performing independent personal services, including such
gains from the alienation of such a permanent establishment (alone or
together with the whole enterprise) or of such a fixed base, may be taxed
in the other State. However, gains derived by a resident of a Contracting
State from the alienation of ships, aircraft or containers operated by
such resident in international traffic shall be taxable only in that
State, and gains described in Article 13 (Royalties) shall be taxable only
in accordance with the provisions of Article 13.
  (2) Gains from the alienation of any property other than those
mentioned in paragraph (1) or in Article 7 (Income From Real Property)
shall be taxable only in the Contracting State of which the alienator is a
resident.

ARTICLE 15
Independent Personal Services
  (1) Income derived by an individual who is a resident of one of the
Contracting States from the performance of personal services in an
independent capacity may be taxed by, that Contracting State. Except as
provided in paragraph (2), such income shall be exempt from tax by
the other Contracting State.
  (2) Income derived by an individual who is a resident of one of the
Contracting States from the performance of personal services in an
independent capacity in the other Contracting State may be taxed by that
other Contracting State, if:
  (a) He has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities; in that
case, only so much of the income as is attributable to that fixed base may
be taxed in that other Contracting State;
  (b) He is present in that other Contracting State for a period or
periods aggregating 90 days or more in the taxable year; or
  (c) The gross remuneration derived in the taxable year from residents
of that other Contracting State for the performance of such services in
the other Contracting State exceeds 10,000 United States dollars or its
equivalent in Philippine pesos or such higher amount as may be specified
and agreed in letters exchanged between the competent authorities of the
Contracting States.
  (3) The term ''income" as used in paragraph (2) means net income.

               ARTICLE 16
         Dependent Personal Services
  (1) Except as provided in Article 20 (Governmental Functions), wages,
salaries, and similar remuneration derived by an individual who is a
resident of one of the Contracting States from labor or personal services
performed as an employee, including income from services performed by an
officer of a corporation, may be taxed by that Contracting State. Except
as provided by paragraphs (2) and (3) and in Articles 20 (Governmental
Functions), 21 (Teachers), and 22 (Students and Trainees), such
remuneration derived from sources within the other Contracting State may
also be taxed by that other Contracting State.
  (2) Remuneration described in paragraph (1) derived by an individual
who is a resident of one of the Contracting States shall be exempt from
tax by the other Contracting State if-
  (a) He is present in that other Contracting State for a period or
periods aggregating less than 90 days in the taxable year;
  (b) He is an employee of a resident of, or of a permanent
establishment maintained in, the first-mentioned Contracting State; and
  (c) The remuneration is not borne as such by a permanent establishment
which the employer has in that other Contracting State.
  (3) Notwithstanding the preceding provisions of this article,
remuneration derived by an employee of a resident of one of the
Contracting States for labor or personal services performed as a member of
the regular complement of a ship or aircraft operated in international
traffic by a resident of that Contracting State may be taxed only by that
Contracting State.

ARTICLE 17
Artistes and Athletes
  (1) Notwithstanding the provisions of Articles 15 (Independent
Personal Services) and 16 (Dependent Personal Services), income derived by
public entertainers such as theater, motion picture, radio or television
artistes, and musicians, and by athletes, from their personal activities
as such may be taxed in the Contracting State in which these activities
are exercised provided that-
  (a) Such income exceeds 100 United States dollars or its equivalent in
Philippine pesos per day, or
  (b) Such income exceeds in the aggregate 3,000 United States dollars
or its equivalent in Philippine pesos during the taxable year.
  (2) Where income in respect of personal activities as such of a public
entertainer or athlete accrues not to that entertainer or athlete himself
but to another person, that income may, notwithstanding the provisions of
Articles 8 (Business Profits), 15 (Independent Personal Services) and 16
(Dependent Personal Services), be taxed in the Contracting State in which
the activities of the entertainer or athlete are exercised.
  (3) Notwithstanding the provisions of paragraph (1) and Articles 15
(Independent Personal Services) and 16 (Dependent Personal Services),
Income derived from activities performed in a Contracting State by public
entertainers or athletes shall be exempt from tax in that Contracting
State if the visit to that State is substantially supported or sponsored
by the other Contracting State and the public entertainer or athlete is
certified as qualified under this provision by the competent authority of
the sending State.

ARTICLE 18
Private Pensions and Annuities
  (1) Except as provided in Article 20 (Governmental Functions),
pensions and other similar remuneration paid to an individual in
consideration of past employment shall be taxable by the Contracting State
where the service is rendered.
  (2) Annuities paid to an individual who is a resident of one of the
Contracting States shall be taxable only in that Contracting State.
  (3) Child Support payments made by an individual who is a resident of
one of the Contracting States to an individual who is a resident of the
other Contracting State shall be exempt from tax in that other Contracting
State.
  (4) The term "pensions and other similar remuneration", as used in
this article, includes periodic payments other than social security
payments covered in Article 19 (Social Security Payments) made-
  (a) By reason of retirement or death and in consideration for services
rendered or
  (b) By way of compensation for injuries or sickness received in
connection with past employment.
  (5) The term ''annuities'', as used in this article, means a stated
sum paid periodically at stated times during life, or during a specified
number of years, under an obligation to make the payments in return for
adequate and full consideration (other than services rendered).
  (6) The term "child support payments", as used in this article, means
periodic payments for the support of a minor child made pursuant to a
written separation agreement or a decree of divorce, separate maintenance
or compulsory support.

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