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Philippine Sovereignty and Tax Jurisdiction by Hetty Hugs is a document available to read on EtoBox.

What is Philippine Sovereignty and Tax Jurisdiction about?

1) The petitioner, a US citizen working at Clark Air Force Base, sold his car to a US Marine at the base and was assessed income tax on the sale by the Philippine tax authority. 2) The petitioner argued the sale occurred outside Philippine territory so it lacked jurisdiction to tax the income. However, the court found the bases agreement did not make the bases foreign territory and the Philippines retained taxing authority. 3) Under principles of sovereignty, the Philippines has full jurisdiction over its

Author

Hetty Hugs

Language

EN