Can I read Oña Heirs vs. Commissioner of Revenue Tax Case on EtoBox?
Oña Heirs vs. Commissioner of Revenue Tax Case by Andrea Patricia Daquial is a document available to read on EtoBox.
What is Oña Heirs vs. Commissioner of Revenue Tax Case about?
The Supreme Court ruled that British Overseas Airways Corporation (BOAC) was a resident foreign corporation subject to Philippine income tax. While BOAC did not have landing rights in the Philippines, it maintained a general sales agent during the tax periods in question that was engaged in selling tickets, allocating fares among airlines, and other business activities. This constituted continuity of conduct and intention to establish a continuous business presence, making BOAC resident under Section 20 of
- Author
- Andrea Patricia Daquial
- Language
- EN