{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978.json",
  "id": "uksi/1978/184",
  "title": "The Double Taxation Relief (Taxes on Income) (Philippines) Order 1978",
  "short_title": "Double Taxation Relief (Taxes on Income) (Philippines) 1978",
  "long_title": "Under the Convention with the Philippines scheduled to this Order, certain trading profits (not being profits arising through a permanent establishment in the other country), pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made for visiting students are (subject to certain conditions) to be exempt in the country visited.",
  "citation": "S.I. 1978/184",
  "type": "uksi",
  "year": "1978",
  "number": "184",
  "version": "current",
  "date": "1978-02-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1978-02-17",
      "size": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/pdf/uksi_19780184_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1978/184/pdfs/uksi_19780184_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-philippines-order-1978/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/184",
    "retrieved_at": "2026-10-29T19:40:46.463585+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}