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August 29, 2019ITAD BIR RULING NO. 021-19Articles 5 (Permanent Establishment) and 7 (Business Profits)Philippines-Malaysia tax treatyCarag Zaballero Llamado and Abiera Law OfficesSuite 2602, 26th Floor, The Atlanta Centre31 Annapolis Street, Greenhills1500 San Juan CityAttention: AAABBBCCCGentlemen :This refers to your tax treaty relief application filed on August 31, 2011 requesting confirmation that commission and service fee paid by Actmedia Philippines, Inc. ("Actmedia") to OMG Asia Pacific Sdn. Bhd. ("OMG Asia") are exempt from income tax pursuant to the Agreement between the Government of the Republic of the Philippines and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income ("Philippines-Malaysia tax treaty"). ATICcSFACTSOMG Asia is a foreign corporation organized and existing the laws of Malaysia and a resident thereof based on its Memorandum and Articles of Association, Certificate of Incorporation, and Certificate of Residence issued by the Inland Revenue Board of Malaysia. The primary purpose of OMG Asia is to carry on the business of an operational headquarter in providing management services to the...