The Philippines Bureau of Internal Revenue (BIR) has published Revenue Memorandum Order (RMO) No. 8-2017, which prescribes the procedures for claiming tax treaty benefits for dividend, interest, and royalty income of non-resident income earners. RMO No. 8-2017 is similar to RMO 27-2016, which was issued June 2016 and suspended shortly thereafter ({News-2016-07-15/A/3- previous coverage}). RMO No. 8-2017 provides that the mandatory Tax Treaty Relief Applications (TTRA) is no longer to be filed with the International Tax Affairs Division (ITAD). In lieu of the TTRA, preferential treaty rates for dividends, interests, and royalties may be applied and directly by the withholding...