The income tax treaty between Mexico and the Philippines entered into force on 18 April 2018. The treaty, signed 17 November 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Mexican federal income tax and Philippine income taxes imposed under the National Internal Revenue Code. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting State for a period or periods aggregating more than...