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Shell v. Vaño: Tax Ordinance Discrimination by Ronald McRonald is a document available to read on EtoBox.

What is Shell v. Vaño: Tax Ordinance Discrimination about?

The Municipal Council of Cordova, Cebu imposed several ordinances, including Ordinance No. 10 which taxes "installation managers" P150 annually. Shell Co. of P.I. Ltd. claimed this targets only its employee. The court held that while Shell may currently be the only taxpayer, the ordinance is not discriminatory as it applies to any person or firm that employs an installation manager. Though Shell currently pays, the ordinance is written generally and could apply to others. The fact that no one else currently

Author

Ronald McRonald

Language

EN