Are these taxable in the Philippines?

Royalties and similar fees are generally subject to 30% gross income tax and 12% value added tax when payable to a non-resident foreign corporation. However, the tax rates for the royalties payable to residents of foreign countries with which the Philippines has a tax treaty vary according to the terms of the respective treaties.

What rules govern the reimbursement of costs incurred abroad?

Reimbursements of actual cost incurred abroad for operations such as maintaining offices, advertising, commission, etc. are allowed provided they are duly supported by documents and that these costs are incurred in connection with the regular course of trade or business of the local paying company

What constitutes technology transfer arrangements?

Technology transfer arrangements refer to contracts or agreements involving the following: transfer of systematic knowledge for the manufacture of a product or the application of a process; rendering of a service, including management contracts; and the transfer, assignment, or licensing of all forms of intellectual property rights, including licensing of computer software, except computer software continue reading : What constitutes technology transfer arrangements?