Practice question
Compare the source of compensation for services performed wholly in Manila with compensation for services performed wholly abroad. Assume ordinary personal services, no special treaty or statutory exception, and no dispute about where performance occurred.
Legal references
- NIRC, Section 42(A), (C) and (E); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA 12214, Section 12 (amending Section 42(A)(1)); https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html
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