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Baier-Nickel Case: Taxation of Income by ralph_atmosfera is a document available to read on EtoBox.

What is Baier-Nickel Case: Taxation of Income about?

The Supreme Court ruled that the sales commission income received by the respondent, a non-resident German national and president of a Philippine corporation, from services performed in the Philippines, is subject to Philippine income tax. The source of income is determined by where the services were rendered, not where the contract was signed or payment was made. As the respondent failed to prove she performed services in Germany, she was not entitled to a tax refund for amounts withheld in the Philippines

Author

ralph_atmosfera

Language

EN