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JAL Income Tax Liability in the Philippines by VM is a document available to read on EtoBox.
What is JAL Income Tax Liability in the Philippines about?
This document summarizes a Supreme Court decision regarding whether Japan Air Lines (JAL) was liable for Philippine income taxes from 1959-1963. The Court ruled that: 1) Revenue from airline ticket sales in the Philippines through a local agent is considered taxable income from Philippine sources, even if JAL did not operate flights in the country. 2) By maintaining a local office and appointing a local agent to sell tickets, JAL constituted itself as a resident foreign corporation doing business in the Ph
- Author
- VM
- Language
- EN