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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India and Philippines Amend Double Taxation Convention: 183-Day Presence Rule for Tax Purposes Now in Effect.</h1> The Central Government of India has amended clause (b) of Paragraph 1 of Article 15 in the Double Taxation Convention between India and the Philippines. The amendment specifies that for taxation purposes, the recipient must be present in the other state for more than 183 days in the relevant year-defined as the 'previous year' for India and the 'calendar year' for the Philippines. This modification, agreed upon by both countries' authorities, takes effect upon its publication in the Official Gazette.
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