Title
Commissioner of Internal Revenue vs. British Overseas Airways Corp.
Case
G.R. No. L-65773-74
Decision Date
Apr 30, 1987
BOAC, a British airline, contested Philippine tax assessments on ticket sales revenue. The Supreme Court ruled BOAC as a resident foreign corporation, deeming ticket sales income taxable in the Philippines, upholding deficiency taxes for 1968-1971.
Very Long 37 min

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