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What is Tax Exemption Case: Rueda vs. Collector about?

The Supreme Court of the Philippines affirmed the decision of the Court of Tax Appeals regarding the estate of a deceased Spanish national who resided in Tangier, Morocco. The Court of Tax Appeals ruled that Tangier qualified as a "foreign country" under Section 122 of the Philippine tax code, which exempts intangible property of foreign residents from inheritance tax if the foreign country provides reciprocal tax exemption. While Tangier may not have full international personality, its laws were shown to p

Author

Gwen Aliga

Language

EN