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PRESIDENTIAL DECREE NO. 1272
PRESIDENTIAL DECREE NO. 1272 -
RATIFYING THE TAX CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF
THE PHILIPPINES AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT
BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
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chanroblesvirtualawlibrary
WHEREAS,
the tax convention between the Government of the Republic of the
Philippines and the government of the United Kingdom of Great Britain
and Northern Ireland had been negotiated and concluded on June 10,
1976; chanroblesvirtualawlibrary
WHEREAS, the convention provides for the means of the avoidance of
double taxation and the prevention of fiscal evasion with respect to
taxes on income; chanroblesvirtualawlibrary
WHEREAS, the convention encourages the flow of investments, promotion
of trade and commercial relations and the flow of technology between
the two countries.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the power vested in me by the Constitution do hereby
ratify the convention between the Government of the Republic of the
Philippines and Northern Ireland for the avoidance of double taxation
and the prevention of fiscal evasion with respect to taxes on
income. chanroblesvirtualawlibrary
DONE in the City of Manila,
22nd day of December in the year of Our Lord, nineteen hundred and
seventy-seven.
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