Can I read Deutsche Bank vs. CIR Tax Treaty Case on EtoBox?

Deutsche Bank vs. CIR Tax Treaty Case by Princess Rosshien Hortal is a document available to read on EtoBox.

What is Deutsche Bank vs. CIR Tax Treaty Case about?

1) Deutsche Bank Manila Branch paid PHP 67.6 million in branch profit remittance tax and filed for a refund of an alleged overpayment of PHP 22.5 million. It also requested confirmation of entitlement to the 10% preferential tax rate under the Philippines-Germany Tax Treaty. 2) The Court of Tax Appeals denied the refund request, ruling that Deutsche Bank failed to comply with Revenue Memorandum Order No. 1-2000, which requires taxpayers to apply for tax treaty relief with the Bureau of Internal Revenue at

Author

Princess Rosshien Hortal

Language

EN