Philippines

Philippines has exchange of information relationships with 43 jurisdictions through 44 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Denmark DTC  30 Jun 1995  1995-06-30 24 Dec 1997  1997-12-24 Yes No
Indonesia DTC  18 Jun 1981  1981-06-18 20 May 1982  1982-05-20 Yes No
Sweden DTC  24 Jun 1998  1998-06-24 1 Nov 2003  2003-11-01 Yes No
Japan DTC  13 Feb 1980  1980-02-13 20 Jul 1980  1980-07-20 Yes No
Kuwait DTC  3 Nov 2009  2009-11-03 22 Apr 2013  2013-04-22 Unreviewed No
Belgium DTC  2 Oct 1976  1976-10-02 9 Jul 1980  1980-07-09 Yes No
Thailand DTC  14 Jul 1982  1982-07-14 11 Apr 1983  1983-04-11 Unreviewed No
Russian Federation DTC  26 Apr 1995  1995-04-26 12 Sep 1997  1997-09-12 Yes No
Czech Republic DTC  13 Nov 2000  2000-11-13 23 Sep 2003  2003-09-23 Yes No
Brazil DTC  29 Sep 1983  1983-09-29 7 Oct 1991  1991-10-07 No No
Germany DTC  22 Jul 1983  1983-07-22 14 Dec 1984  1984-12-14 No No
Australia DTC  11 May 1979  1979-05-11 17 Jun 1980  1980-06-17 Yes No
Bangladesh DTC  8 Sep 1997  1997-09-08 24 Oct 2003  2003-10-24 Unreviewed No
Spain DTC  14 Mar 1989  1989-03-14 12 Sep 1994  1994-09-12 Yes No
Israel DTC  9 Jun 1992  1992-06-09 27 May 1997  1997-05-27 Yes No
Qatar DTC  14 Dec 2008  2008-12-14 11 May 2011  2011-05-11 Yes No
Switzerland DTC  24 Jun 1998  1998-06-24 30 Apr 2001  2001-04-30 No No
Hungary DTC  13 Jun 1997  1997-06-13 7 Feb 1998  1998-02-07 Yes No
Thailand DTC  21 Jun 2013  2013-06-21 not yet in force  1900-01-01 Unreviewed No
Mexico DTC  17 Nov 2015  2015-11-17 not yet in force  1900-01-01 Unreviewed No
Austria DTC  9 Apr 1981  1981-04-09 1 Apr 1982  1982-04-01 No No
New Zealand DTC  29 Apr 1980  1980-04-29 14 May 1981  1981-05-14 Yes No
Turkey DTC  18 Mar 2009  2009-03-18 11 Jan 2016  2016-01-11 Unreviewed No
Italy DTC  5 Dec 1980  1980-12-05 15 Jun 1990  1990-06-15 Yes No
Viet nam DTC  14 Nov 2001  2001-11-14 29 Sep 2003  2003-09-29 Unreviewed No
China DTC  18 Nov 1999  1999-11-18 23 Mar 2001  2001-03-23 Yes No
Finland DTC  13 Oct 1978  1978-10-13 1 Oct 1981  1981-10-01 Yes No
France DTC  9 Jan 1976  1976-01-09 24 Aug 1978  1978-08-24 Yes Yes
United Arab Emirates DTC  21 Sep 2003  2003-09-21 2 Oct 2008  2008-10-02 Yes No
India DTC  12 Feb 1990  1990-02-12 21 Mar 1994  1994-03-21 Yes No
United Kingdom DTC  10 Jun 1976  1976-06-10 23 Jan 1978  1978-01-23 Yes No
Netherlands DTC  9 Mar 1989  1989-03-09 20 Sep 1991  1991-09-20 No No
Poland DTC  9 Sep 1992  1992-09-09 7 Apr 1997  1997-04-07 Yes No
Romania DTC  18 May 1994  1994-05-18 27 Nov 1997  1997-11-27 Yes No
Bahrain DTC  7 Nov 2001  2001-11-07 14 Oct 2003  2003-10-14 Yes No
Nigeria DTC  30 Sep 1997  1997-09-30 18 Aug 2013  2013-08-18 Yes No
Malaysia DTC  27 Apr 1982  1982-04-27 27 Jul 1984  1984-07-27 Yes No
United States DTC  1 Oct 1976  1976-10-01 16 Oct 1982  1982-10-16 Yes No
Canada DTC  11 Mar 1976  1976-03-11 21 Dec 1977  1977-12-21 Yes No
Singapore DTC  1 Aug 1977  1977-08-01 16 Dec 1977  1977-12-16 No No
Sri Lanka DTC  11 Dec 2000  2000-12-11 not yet in force  1900-01-01 Unreviewed No
Pakistan DTC  22 Feb 1980  1980-02-22 24 Jun 1981  1981-06-24 No No
Norway DTC  9 Jul 1987  1987-07-09 23 Oct 1997  1997-10-23 Yes No
Korea, Republic of DTC  21 Feb 1984  1984-02-21 9 Nov 1985  1985-11-09 Yes No