This case has been cited 2 times or more.
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2005-04-15 |
PANGANIBAN, J. |
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| Under the treaties in which the tax credit method is used as a relief to avoid double taxation, income that is taxed in the state of source is also taxable in the state of residence, but the tax paid in the former is merely allowed as a credit against the tax levied in the latter.[29] Apparently, payment is made to the state of source, not the state of residence. No tax, therefore, has been previously paid to the latter. | |||||
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2003-08-14 |
BELLOSILLO, J. |
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| Moreover, the OSG executed the verification and certificate of non-forum shopping in behalf of the CSC, citing as bases therefor City Warden of the Manila City Jail v. Estrella,[30] and Commissioner of Internal Revenue v. S.C. Johnson and Son, Inc.[31] Some clarification is in order to avoid perpetuating a misconception. | |||||