Germany / Philippines · English
2014 source edition
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Contents
Article 5 Permanent Establishment
Article 6 Income from Immovable Property
Article 8 Shipping and Air Transport
Article 9 Associated Enterprises
Article 14 Independent Personal Services
Article 15 Dependent Personal Services
Article 17 Artistes and Sportsmen
Article 18 Pensions, Annuities and Similar Payments
Article 20 Visiting Professors, Researchers and Teachers
Article 21 Students and Business Apprentices
Article 24 Elimination of Double Taxation
Article 26 Mutual Agreement Procedure
Article 27 Exchange of Information
Article 28 Procedural Rules for Taxation at Source
Article 29 Application of the Agreement in Special Cases