Countries with which the Philippines currently has double taxation treaties (DTAs): AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH ALBANIA THE GOVERNMENT OF THE REPUBLIC OF INDIA WITH RESPECT TO TAXES ON INCOME AND CAPITAL Foreigners who receive income from foreign sources do not benefit from a foreign income tax credit on income tax on Philippines. SUMMARY TEXT OF THE MULTILATERAL CONVENTION ON THE IMPLEMENTATION OF FISCAL MEASURES TO AVOID PROFIT REDUCTION AND PROFIT SHIFTING (MLI) AND THE AGREEMENT BETWEEN THE GOVERNMENT AGREEMENT ON THE PREVENTION OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH AFGHANISTAN WHILE THE GOVERNMENT OF INDIA AND THE GOVERNMENT OF AFGHANISTAN HAVE ONE. . . .