I am purchasing land in the Philippines as a Naturalized US citizen. Can you help me understand any tax implications this could have for me?

I am purchasing the land to build a home for my mother that lives there. The land and future house will be under my name. I've given her enough money to purchase the land and was saving to have enough money to pay for construction of the home outright. A coworker suggested I look into securing a loan as it might be better taxwise or suggested that I may end up having to pay taxes in both countries. The land and home would be for personal use and not commercial.