According to a release from the Philippine government, the income and capital tax treaty with Germany entered into force on 20 December 2015. The treaty, signed 9 September 2013, replaces the 1983 income and capital tax treaty between the two countries. Taxes Covered The treaty covers German income tax, corporation tax, trade tax and capital tax. It covers Philippine income taxes on individuals, corporations, and estates and trusts, and the stock transaction tax. Service PE The treaty includes provisions that a permanent establishment will be deemed constituted if a resident of one Contracting State furnishes services in the Other State...