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of <h1>Philippines DTAA Article 16: Tax Rules for Cross-Border Employment and Income from International Transport Services</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) between the Philippines and another Contracting State addresses taxation of dependent personal services. Generally, salaries and wages earned by a resident of one state are taxable only in that state unless the employment occurs in the other state, where it may also be taxed. However, if the individual is present in the other state for 183 days or less, and the employer is not a resident or does not have a permanent establishment there, the income remains taxable only in the resident's home state. Income from employment on international ships or aircraft is taxable only in the state of the enterprise operating them.
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