About this document
Taxation Case Digests Summary by Blessy May Bulan is a document available to read on EtoBox.
This document contains a summary of two tax cases from the Philippines Supreme Court. The first case rules that a Japanese corporation was properly allowed tax amnesty and was not liable for certain deficiency taxes assessed. The second case rules that sales commission income received by a German resident from a Philippine corporation is subject to Philippine income tax, as the source of the income is the domestic corporation, not her marketing activities in Germany.
- Author
- Blessy May Bulan
- Language
- EN