TY - JOUR T1 - The legality of imposing local business tax on a holding company's dividend income JF - Ateneo Law Journal A1 - Reyes, Roberto Romalio G. YR - 2021 UL - https://tuklas.up.edu.ph/Record/IPP-00000661042 KW - Taxation of holding companies KW - Taxation of dividends ER -