This deep economic integration between the two countries is the result of bilateral agreements aimed at improving and improving trade between the two markets. This article describes such an important agreement between Singapore and the Philippines – the Double Taxation Convention (DBA) – that will reduce the tax burden on parties conducting transactions covering both countries. If you plan to start a business in Singapore and do business with the Philippines, this guide will help you understand the tax treatment of different Sources of Philippine income for your business. 3. Where a person other than a natural person resides in both Contracting States pursuant to paragraph 1, he shall be deemed to be established in the State in which his place of effective management is located. If the place of actual management cannot be determined, the competent authorities shall settle the matter by mutual agreement. 4. The competent authorities of the Contracting States may communicate directly with each other with a view to reaching an agreement within the meaning of the preceding paragraphs. . . .