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 1–3 of 3 articles for “double taxation”

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Oct 15, 2019 constitutional-law local-fiscal-autonomy amusement-tax operative-fact-doctrine film-development-council taxation

Local Fiscal Autonomy vs National Film Development: The Operative Fact Doctrine in Tax Cases

The Supreme Court balances local fiscal autonomy and national film development in the FDCP amusement tax case, applying the operative fact doctrine.

Jul 3, 2013 corporate law tax law double taxation local government code supreme court decision

Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines

Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.

Nov 22, 2007 tax-law local-business-tax gross-receipts contractors local-government-code ericsson

Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines

The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.