· pdf filebir rulings (cont from p.8) the bir ruled that pursuant to article 12 of the...

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Page 1: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 2: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 3: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 4: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 5: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 6: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 7: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 8: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the
Page 9: · PDF fileBIR Rulings (cont from p.8) The BIR ruled that pursuant to Article 12 of the Philippines-Korea tax treaty, royalty payments to a resident of Korea may be taxed at the