Skip to content
ChatProjectCodes

Article 3, FISCAL RESIDENCE

U.S. Income Tax Treaty — Technical Explanation - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article sets forth rules for determining the residence o! indi­ viduals, corporations, and other persons for purposes o! the Convention. Residence ls important because, in general, only a resident of one of the Contracting States may qualify for the benefits of the Convention.

Under paragraph (1), the term. "resident of the Philippines" means a Philippine corporation (as defined in Article 2 (General Definitions)) or any other person (except a corporation or any entity treated as a corporation for Philippine tax purposes) resident in the Philippines for purposes of Philippine tax. Thus, for example, a partnership formed in the United States which engages in a trade or business in the Philippines and is treated as a corporation under Philippine tax law ls not a resident of the Philippines. It does not meet the condition of paragraph (l)(a)(i) since it Is not a Philippine corporation as defined In Article 2 and it does not meet the condition or paragraph 1 (a)(ii) since it is an entity treated as a corporation for Philippine tax purposes. Under paragraph (1) of

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — U.S. Income Tax Treaty — Technical Explanation - 1976
U.S. Income Tax Treaty — Technical Explanation - 1976

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.