TY  - BOOK
AU  - Cabantac,Gregorio V.
TI  - International tax treaty practices and rulings: the RP-US Tax Treaty 
SN  - 9789712353086 [paperback]
PY  - 2009///
CY  - Manila, Philippines
PB  - Published & distributed by Rex Book Store
KW  - Double taxation
KW  - Philippines
KW  - Cases
KW  - Treaties
KW  - United States
N1  - Contents: Chapter one: brief overview on tax treaties in the philippines -- Chapter two: coverage of the rp-us tax treaty -- Chapter three: general rules of taxation -- Chapter four: relief from double taxation -- Chapter five: mutual cooperation and assistance -- Chapter six: application for philippine tax treaty relief -- Chapter seven: permanent establishment -- Chapter eight: income from real property -- Chapter nine: business profits -- Chapter ten: shipping and air transport -- Chapter eleven: dividends -- Chapter twelve: interest -- Chapter thirteen: royalties -- Chapter fourteen: capital gains -- Chapter fifteen: dependent and independent personal services -- Chapter sixteen: taxation of special entities -- Chapter seventeen: taxation of special income -- Chapter eighteen: other provisions.
ER  -