Hereunder is the complete list of tax treaties which the Philippines has entered into with other countries.  The following tax treaties are in effect as of this date:

 

EFFECTIVITY

  1. RP - DENMARK 1 JANUARY 1974 2. RP - SINGAPORE 1 JANUARY 1977 3. RP - CANADA 1 JANUARY 1977 4. RP - FRANCE 1 JANUARY 1978 5. RP - UNITED KINGDOM 29 JANUARY 1978 6. RP - PAKISTAN 1 JANUARY 1979 7. RP - AUSTRALIA 1 JANUARY 1980 8. RP - JAPAN 1 JANUARY 1981 9. RP - BELGIUM 1 JANUARY 1981 10. RP - NEW ZEALAND 1 JANUARY 1982 11. RP - FINLAND 1 JANUARY 1982 12. RP - INDONESIA 1 JANUARY 1983 13. RP - AUSTRIA 1 JANUARY 1983 14. RP - UNITED STATES 1 JANUARY 1983 15. RP - THAILAND 1 JANUARY 1983 16. RP - GERMANY 1 JANUARY 1985 17. RP - MALAYSIA 1 JANUARY 1985 18. RP - KOREA 1 JANUARY 1987 19. RP - SWEDEN 1 JANUARY 1990 20. RP - ITALY 1 JANUARY 1990 21. RP - NETHERLANDS 1 JANUARY 1992 22. RP - BRAZIL 1 JANUARY 1992

For additional information on any of these tax treaties, direct all requests for said information to the International Tax Affairs Division, Telephone Number 96-57-29 or 98-00-22.

All concerned are hereby enjoined to give this Revenue Memorandum Circular as wide a publicity as possible.

Adopted: 10 Jan. 1992