ARTICLE 29
U.S. Income Tax Treaty — Philippines Income Tax Treaty - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States
Entry into Force
(1) This Convention shall be subject to ratification in accordance with the constitutional procedures of each Contracting State and instruments of ratification shall be exchanged at Washington as soon as possible. It shall enter into force 30 days after the date of exchange of instruments of ratification and shall then have effect for the first time:
(a) As respects the rate of withholding tax, to amounts paid on or after the first
day of January immediately following the year in which this Convention enters into force;
(b) As respects other taxes, to taxable years beginning on or after January 1 of the year following the date on which this Convention enters into force.
(2) However, in the case of payments received as a consideration for the use of, or the right to use, a copyright of cinematographic films or films or tapes used for radio or television broadcasting, paragraph (2)(b)(iii) of Article 13 (Royalties) shall not have effect before January 1, 1979.
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