The legality of imposing local business tax on a holding company's dividend income

Detalles Bibliográficos
Publicado en:	Ateneo Law Journal Vol. 65, no. 4 (May. 2021), 1493-1529
Autor Principal:	Reyes, Roberto Romalio G.
Formato:	Artigo
Publicado:	2021
Subjects:	Taxation of holding companies Taxation of dividends