Practice question
Under Section 88.4, who must bear Philippine taxes on payments relating to a technology-transfer arrangement?
- Only the nearest local government
- Only the licensee’s employees
- The licensor
- Every customer equally
- No one because all taxes disappear
Legal references
- RA 8293, Intellectual Property Code, Sections 67-70, 73 and 76-107, read with RA 9502: https://lawphil.net/statutes/repacts/ra1997/ra_8293_1997.html
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