Status of Philippine Tax Treaties as of December 2008

Status of Philippine Tax Treaties as of December 2008 A.EFFECTIVE Country Provisions on Taxes Apply Date and Venue on Income Derived or which of Signature Accrued Beginning 1. Australia January 1, 1980 May 11, 1979 Manila, Philippines 2. Austria January 1, 1983 April 4, 1981 Vienna, Austria 3. Bahrain January 1, 2004 November 7, 2001 Manila, Philippines 4. Bangladesh January 1, 2004 September 8, 1997 Manila, Philippines 5. Belgium January 1, 1981 October 2, 1976 Manila, Philippines Protocol Amending January 1, 2000 March 11, 1996 the tax treaty Manila, Philippines 6. Brazil January 1, 1992 September 29, 1983 Brasilia, Brazil 7. Canada January 1, 1977 March 11, 1976 Manila, Philippines 8. China January 1, 2002 November 18, 1999 Beijing, China 9. Czech January 1, 2004 November 13, 2000 Manila, Philippines 10. Denmark January 1, 1998 June 30, 1995 (Renegotiated) Copenhagen, Denmark 11. Finland January 1, 1982 October 13, 1978 Manila, Philippines 12. France January 1, 1978 January 9, 1976 Kingston, Jamaica Protocol Amending January 1, 1998 June 26, 1995 the tax treaty Paris, France 13. Germany January 1, 1985 July 22, 1983 Manila, Philippines 14. Hungary January 1, 1998 June 13, 1997 (for other taxes) Budapest, Hungary April 8, 1998 (for taxes withheld at source) 15. India January 1, 1995 February 12, 1990 Manila, Philippines 16. Indonesia January 1, 1983 June 18, 1981 (Renegotiated) Manila, Philippines 17. Israel January 1, 1997 June 9, 1992 (for taxes withheld at source) Manila, Philippines July 26, 1997 (for other taxes) 18. Italy January 1, 1990 December 5, 1980 Rome, Italy 19. Japan January 1, 1981 February 13, 1980 Tokyo, Japan 20. Korea January 1, 1987 February 21, 1984 Seoul, Korea 21. Kuwait November 3, 2009 December 1-4, 2008 Manila, Philippines 22. Malaysia January 1, 1985 April 27, 1982 Manila, Philippines 23. Netherlands January 1, 1992 March 9, 1989 Manila, Philippines 24. New Zealand January 1, 1981 April 29, 1980 Manila, Philippines 25. Norway January 1, 1998 July 9, 1987 Manila, Philippines Protocol Amending January 1, 1998 May 22, 1989 the Convention Manila, Philippines 26. Pakistan January 1, 1979 February 22, 1980 Manila, Philippines 27. Poland January 1, 1998 September 9, 1992 Manila, Philippines 28. Romania January 1, 1998 May 18, 1994 Bucharest, Romania 29. Russia January 1, 1998 April 26, 1995 Manila, Philippines 30. Singapore January 1, 1977 August 1, 1977 Manila, Philippines 31. Spain January 1, 1994 March 14, 1989 Manila, Philippines 32. Sweden January 1, 2004 June 24, 1998 (Renegotiated) Manila, Philippines 33. Switzerland January 1, 2002 June 24, 1998 Manila, Philippines 34. Thailand January 1, 1983 July 14, 1982 Manila, Philippines 35. United Arab Emirates January 1, 2009 September 21, 2003 Dubai, United Arab Emirates 36. United Kingdom of January 1, 1979 June 10, 1976 Great Britain and London, United Kingdom Northern Ireland 37. United States of January 1, 1983 October 1, 1976 America Manila, Philippines 38. Vietnam January 1, 2004 November 14, 2001 Manila, Philippines B.RECENTLY RATIFIED BY THE PHILIPPINE SENATE Country Date and Venue of Signature Japan (Protocol amending December 9, 2006 the tax treaty) Manila, Philippines New Zealand (Protocol amending February 21, 2002 the tax treaty) Wellington, New Zealand C.PENDING RATIFICATION BY THE PHILIPPINE SENATE Country Date and Venue of Signature 1. Chile (limited to income from the) July 18, 1988 operation of ships) Manila, Philippines 2. Finland (Protocol Amending the December 21, 1993 Convention) Manila, Philippines 3. Indonesia (Renegotiated) September 21, 1993 Jakarta, Indonesia 4. Nigeria September 30, 1997 Manila, Philippines 5. Sri Lanka December 11, 2000 Manila, Philippines 7. Yugoslavia July 21, 1989 Manila, Philippines D.PENDING SIGNATURE Country Date and Venue of Conclusion 1. Qatar June 19-21, 2002 Doha, Qatar 2. Thailand (Renegotiated) April 23, 1999 Bangkok, Thailand 3. Turkey May 7, 1999 Ankara, Turkey E.UNDER NEGOTIATION Country Date and Venue of Previous Negotiations 1. Brunei Darussalam 1st Round August 20-23, 2001 Bandar Seri Begawan, Brunei Darrusalam 2. Germany (Renegotiated) 2nd Round April 20-26, 2005 Manila, Philippines 1st Round February 10-14, 2003 Manila, Philippines 3. Iran 1st Round December 20-22, 2006 Manila, Philippines 4. Myanmar 1st Round March 3-7, 2003 Yangon, Myanmar 5. Oman 1st Round July 9-13, 2001 Manila, Philippines 6. Papua New Guinea 1st Round December 14-21, 1998 Manila, Philippines 7. Saudi Arabia (limited to income 3rd Round from the operation of air transport) July 9-10, 1991 Manila, Philippines 2nd Round February 23-28, 1989 Riyadh, Saudi Arabia 1st Round July 6-8, 1987 Manila, Philippines 8. Tunisia 1st Round June 22-26, 1998 Manila, Philippines