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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.

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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.