On 3 October 2017, Mexico's Senate approved the pending income tax treaty with the Philippines. 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 all income taxes under the Philippine 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 183...