About this document
BOAC Tax Assessment Case Review by Mark Gabriel B. Maranga is a document available to read on EtoBox.
This document is a court decision regarding a tax dispute between the Commissioner of Internal Revenue in the Philippines and British Overseas Airways Corporation (BOAC). The CIR assessed BOAC for deficiency income taxes for fiscal years 1959-1967 and 1968-1971. The Court of Tax Appeals ruled in favor of BOAC, finding that ticket sales in the Philippines did not constitute Philippine-source income for BOAC since it did not perform carriage services there. The Supreme Court decision reviews this, ultimately
- Author
- Mark Gabriel B. Maranga
- Language
- EN