The Resource Taxation of foreign service providers : Philippines

Taxation of foreign service providers : Philippines

Label
Taxation of foreign service providers : Philippines
Title
Taxation of foreign service providers : Philippines
Creator
Subject
Language
eng
Summary
Part of a comparative survey involving the following countries: Australia, China, Hong Kong, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, and Vietnam. The following topics are considered: 1. Income taxation of a foreign-based service provider in the absence of a tax treaty. 2. Income taxation of a foreign-based service provider where a tax treaty applies. 3. Withholding tax obligations of local taxpayers that make payments to foreign service providers. 4. Other compliance obligations of the recipient of the service fee (e.g. tax registration, obtaining a tax identification number, filing an income tax return). 5. Indirect taxation (e.g. value added tax, goods and services tax, business tax) of fees paid by a domestic payor to a foreign-based service provider. 6. Employment tax considerations with respect to foreign-based employees providing some services in the Philippines
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 17 (2011),
http://library.link/vocab/creatorName
  • Dimagiba, D.G
  • Jacinto, C.C
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • services
  • tax treaty
  • PE
  • service fee
  • withholding tax
  • VAT
  • employment income
Label
Taxation of foreign service providers : Philippines
Instantiates
Publication
Label
Taxation of foreign service providers : Philippines
Publication

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