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Feb 16, 2010taxationinternational air carriersincome taxgross philippine billingsresident foreign corporationbir
Philippine Taxation of International Air Carriers: Income Tax for Off-Line Operations
Off-line international air carriers selling tickets in the Philippines are subject to 32% income tax, not the 2.5% gross Philippine billings tax.
Air Carrier Breach of Contract: Damages and Interest in Air Travel Disputes
Philippine Supreme Court clarifies when legal interest runs on damages awarded in air carrier breach of contract cases.