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Jun 5, 2017tax lawtax assumptiontax exemptioninternational agreementsbranch profit remittance taxmitsubishi
Tax Assumption vs. Tax Exemption: Who Pays When International Agreements Are Involved
The Supreme Court clarifies the difference between tax assumption and tax exemption in Mitsubishi Corporation v. CIR, and who bears the tax burden.
Feb 11, 2009constitutional-lawvisiting-forces-agreementsovereigntyinternational-lawsupreme-courtphilippines
VFA Constitutionality Upheld: Balancing Sovereignty and International Agreements
The Supreme Court upheld the Visiting Forces Agreement as constitutional while striking down detention agreements that violated its terms.