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What is Realty Taxation of GOCCs Explained about?

This document summarizes three court cases related to taxation: 1. City of Milwaukee v. Milwaukee & Suburban Transport Corporation ruled that "license fees" imposed by the city constituted a tax for revenue rather than a regulatory fee, as the city was seeking to raise funds rather than regulate activity. 2. Mactan Cebu International Airport Authority v. Marcos ruled that the Mactan Cebu International Airport Authority, while a government instrumentality, was subject to real estate taxes based on changes t

Author

Loraine Baltao

Language

EN