Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 1–2 of 2 articles for “branch profit remittance tax”

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Jun 4, 2017 tax law tax assumption tax exemption executive agreements bir refunds international agreements

Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief

The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.

Aug 19, 2013 tax treaty branch profit remittance tax bir refund supreme court international taxation

Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application

The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.