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  • TAX LAW ASSIGNMENT CASE DIGESTS

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    anon_812883964
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    This document contains a list of 20 tax law cases, rulings, regulations, and statutes relevant to tax assignments in the Philippines. Some of the key items included are the Madrigal v Rafferty case from 1918, Revenue Regulations No. 2-40 on constructive receipt of income, the Foreign Investments Act of 1991, BIR Ruling No. 263-2013, and Revenue Regulations No. 001-2011 on tax treatment of overseas worker income. A variety of issues are covered spanning several decades of Philippine tax jurisprudence.

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    Assignment Tax I.docx

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    This document contains a list of 20 tax law cases, rulings, regulations, and statutes relevant to tax assignments in the Philippines. Some of the key items included are the Madrigal v Rafferty case from 1918, Revenue Regulations No. 2-40 on constructive receipt of income, the Foreign Investments Act of 1991, BIR Ruling No. 263-2013, and Revenue Regulations No. 001-2011 on tax treatment of overseas worker income. A variety of issues are covered spanning several decades of Philippine tax jurisprudence.

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    © All Rights Reserved
    Baixe no formato DOCX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    21 visualizações1 página

    TAX LAW ASSIGNMENT CASE DIGESTS

    Enviado por

    anon_812883964
    This document contains a list of 20 tax law cases, rulings, regulations, and statutes relevant to tax assignments in the Philippines. Some of the key items included are the Madrigal v Rafferty case from 1918, Revenue Regulations No. 2-40 on constructive receipt of income, the Foreign Investments Act of 1991, BIR Ruling No. 263-2013, and Revenue Regulations No. 001-2011 on tax treatment of overseas worker income. A variety of issues are covered spanning several decades of Philippine tax jurisprudence.

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    © All Rights Reserved
    Baixe no formato DOCX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 1

    TAX I ASSIGNMENT

    1. Madrigal v Rafferty, GR No. L-12287, August 7, 1918


    2. Conwi vs CTA
    3. Collector V Administratrix of the Estate of Echarri, GR No. L-45544, April 25,
    1939
    4. Tan vs. Del Rosario J. 237 SCRA 324
    5. British American Tobacco v Camacho, 585 SCRA 36
    6. Fisher v Trinidad GR No. L-17518, October 30, 1922
    7. Fort Bonifacio Development Corpoaryon vs. CIR, 583 SCRA 168
    8. Revenue Regulations N0. 2-40, Sec. 52 Principle of Constructive Receipt of
    Income
    9. RA 7042 Foreign Investments Act of 1991, Sec. 3 (d)
    10.Ungab v Cusi, 97 SCRA 877
    11.BIR Ruling No. 263-2013 July 12, 2013
    12.Abaya v Ebdane, Jr. 515 SCRA 720.757-758
    13.Revenue Regulations No. 001-2011 Tax Treatment of Income, Earnings and
    Money Remittances of an Overseas Contract Worker (OCW) or Overseas
    Filipino Worker (OFW)
    14.CIR vs. British Overseas Airways, Corp. et. Al. GR Nos. L-65773-74, April 30,
    1987
    15.CIR v Juliane Baier-Nickel GR No. 153793, August 29, 2006
    16.CIR v CA& GCL Retirement Plan GR No. 95022, March 23, 1992
    17.CIR v Manning GR No. L-28398 August 6, 1975
    18.CIR v Ayala Securities Corp. GR No. L-29485, March 31, 1976
    19.PAGCOR v BIR GR No. 172087 March 15, 2011
    20.Air Canada V CIR, CTA Case No. 6572, December 22, 2004

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