Practice question
For a royalty paid for the right to use a copyright wholly in the Philippines, which factor supplies the Section42(A)(4) source connection?
- The Philippine use or right of use
- Only the author’s nationality
- Only the color of the license paper
- Only the country where a bank printed a statement
- Only the collector’s preferred label
Legal references
- NIRC RA8424, relevant provisions as amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section42(A)(2),(4),(C)(4),(E).
- RA12214 CMEPA: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html Section12, current Section42(A)(1) amendment checked.
- Aces Philippines v. CIR, GR226680, August30 2022 ENBANC MAIN: https://lawphil.net/judjuris/juri2022/aug2022/gr_226680_2022.html MAIN income-producing activity and Philippine gateway receipt.
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