Can I read Manila vs. Coca-Cola Tax Ordinance Ruling on EtoBox?

Manila vs. Coca-Cola Tax Ordinance Ruling by Kenmar Nogan is a document available to read on EtoBox.

What is Manila vs. Coca-Cola Tax Ordinance Ruling about?

1) The Supreme Court ruled that Coca-Cola Bottlers Philippines could not be taxed under both Sections 14 and 21 of Tax Ordinance No. 7794 as this would constitute double taxation. 2) Double taxation means taxing the same entity twice for the same thing within the same jurisdiction. 3) The Local Government Code also prevents municipalities from taxing businesses under Section 143(a) and again under Section 143(h) if they have already been taxed under the first provision. Therefore, Coca-Cola could not be t

Author

Kenmar Nogan

Language

EN