OrbitaxPhilippine Court Holds Failure to Apply for Treaty Relief not Sufficient Basis to Deny Treaty Benefits
|Treaty Development|Philippines-Germany
On 21 March 2016, the Philippine Court of Tax Appeals issued its decision concerning the availability of treaty benefits when an application for benefits has not been properly submitted. The case involved Lufthansa's Philippine branch and Lufthansa's gross Philippine billings for online activities in 2008.
In its tax return for 2008, Lufthansa applied a 1.5% rate for its billings for online a…
Continue Reading
