MISCELLANEOUS RULES. 1. The provisions of this Agreement shall not be construed as to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded: (a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State; or (b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the two Contracting States. 2. Nothing in this Agreement shall be construed as preventing the Philippines from taxing its citizens who may be residing in Indonesia, in accordance with its domestic legislation. However, no credit shall be given for taxes paid pursuant thereto. 3. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Agreement.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
MISCELLANEOUS RULES. 1. The provisions of this Agreement shall not be construed as to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded: (:
a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State; or (or
b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the two Contracting States.
2. Nothing in this Agreement shall be construed as preventing the Philippines from taxing its citizens who may be residing in Indonesia, in accordance with its domestic legislation. However, no credit shall be given for taxes paid pursuant thereto.
3. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Agreement.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation