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P&G Tax Refund Case: Supreme Court Ruling by Marianne Shen Petilla is a document available to read on EtoBox.

What is P&G Tax Refund Case: Supreme Court Ruling about?

The document discusses a claim for refund filed by Procter & Gamble Philippine Manufacturing Corporation (P&G-Phil.) for taxes paid on dividends distributed to its parent company, Procter & Gamble Co., Inc. (USA) (P&G-USA). Specifically, it addresses whether P&G-Phil. has the capacity to file such a claim given it was the withholding agent for the dividends. The Supreme Court of the Philippines finds that as the withholding agent, P&G-Phil. is personally liable for the tax withheld and is therefore a "taxpa

Author

Marianne Shen Petilla

Language

EN