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Feb 27, 2019minimum corporate income taxcost of servicespremium taxdocumentary stamp taxinsurance companiestax law
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Mutual Life Insurance Companies Exempt from Premium Tax and DST
Supreme Court rules mutual life insurance companies are cooperatives exempt from premium tax and documentary stamp tax without CDA registration.