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Showing 1–3 of 3 articles for “corporate tax”

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Mar 7, 2018 tax law income tax tax refund tax credit carry-over bir

Irrevocability in Tax Overpayments: Refund vs Carry-Over Options Explained

Understand the Supreme Court's ruling on when a tax overpayment option becomes irrevocable, and what it means for corporate taxpayers in the Philippines.

Sep 14, 2004 tax-law tax-evasion tax-avoidance corporate-veil pierce-corporate-veil estate-tax

Piercing the Corporate Veil When Tax Avoidance Becomes Evasion

The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.

Sep 23, 2003 administrative-law

Legal Insights

Irrevocability in Tax Overpayments: Refund vs Carry-Over Options Explained

Piercing the Corporate Veil When Tax Avoidance Becomes Evasion

TAX Assessment Validity Improperly Addressed Notices AND Corporate TAX Liabilities