Double taxation avoidance: treaty applies to persons resident in one or both Contracting States, given domestic effect.

A Convention between India and the Philippines for avoidance of double taxation and prevention of fiscal evasion entered into force after completion of domestic procedures, and the Central Government directed that the Convention be given effect domestically; the treaty applies to persons who are residents of one or both Contracting States, linking treaty application to residency for taxes on income.

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