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 1–2 of 2 articles for “tax treaty”

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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.

Apr 30, 2001 tax law tax exemption income tax nirc supreme court

Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling

Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.