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· PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

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Page 1: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 2: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 3: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 4: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 5: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 6: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 7: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 8: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

Page 9: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the

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