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Manila Double Taxation Case Review by Elle Woods is a document available to read on EtoBox.

What is Manila Double Taxation Case Review about?

The document discusses a case regarding a claim of double taxation by petitioners against the City of Manila. The City assessed taxes on petitioners under Sections 15 and 17 of its Revenue Code for their wholesale and retail businesses. It also imposed additional taxes under Section 21 as a condition for renewing business licenses. Petitioners argued this was double taxation. The Regional Trial Court and Court of Appeals both rejected the double taxation claim, finding the taxes were for different purposes

Author

Elle Woods

Language

EN