Can I read Taxation Doctrines for 2018 Bar Exam on EtoBox?

Taxation Doctrines for 2018 Bar Exam by Nissi Jonna is a document available to read on EtoBox.

What is Taxation Doctrines for 2018 Bar Exam about?

The document summarizes key doctrines on taxation based on Philippine jurisprudence, including: 1) Taxpayer suits allow taxpayers to challenge illegal disbursement of public funds or unconstitutional laws if they are directly affected. Recent cases have relaxed this direct injury test. 2) An imposition is a regulatory fee rather than a tax if its primary purpose is regulation and revenue is incidental. 3) The BIR cannot deprive taxpayers of lower tax rates under tax treaties by imposing additional requ

Author

Nissi Jonna

Language

EN