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

Detalhes bibliográficos
Publicado no:	Ateneo Law Journal Vol. 65, no. 4 (May. 2021), 1493-1529
Autor principal:	Reyes, Roberto Romalio G.
Formato:	Artigo
Publicado em:	2021
Assuntos:	Taxation of holding companies Taxation of dividends