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  Analytics Taxation of royalties : an examination of the tax treatment of royalty payments under the tax code and international tax treaties.



Subject: Transactions -- Business -- Study -- Philippines; Royalties -- Study -- Philippines; Royalties -- Payments; International tax treaties -- Definition; Cinematograph films -- Rent; Lease of Equipment; Royalty -- Contracts; Software licenses; Inventors and Incentives Act; Republic Act no. 7459; Trade -- Global; RP-Australia Tax Treaty; BIR Rulings; Taxation -- Law and legislation -- Foreign countries; Philippine Refining Co. v. Commissioner; Philamlife Insurance Co. v. Court of Tax Appeals.

 
     
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