About this document
Air Canada Taxation in the Philippines by Maria Jela Moran is a document available to read on EtoBox.
An international airline carrier selling tickets through a local agent filed a claim to recover taxes paid, arguing it should be taxed at a lower rate. The tax court and supreme court ruled the carrier was doing business locally and subject to the normal corporate tax rate, rather than the lower international carrier tax rate, rejecting the carrier
- Author
- Maria Jela Moran
- Language
- EN