A Call for Re-Evaluation Prior Tax Treaty Relief Application
This article examines the administrative procedures and requirements imposed by the Bureau of Internal Revenue for taxpayers to be able to avail themselves of reliefs provided under applicable tax treaties. In particular, this article looks at and assesses the prevailing system of andatory prior app...
| Published in: | Philippine Law Journal Vol. 88, no. 2 (May. 2014), 240-266 |
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| Format: | Article |
| Published: |
2014
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| Subjects: |