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    09_Activity_1

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    09_Activity_1

    Uploaded by

    Jerho
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    09_Activity_1

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    BM2022

    ACTIVITY

    Case Digest (30 points: 3 items x 10 points)

    A digest is a summary of the court cases. It has three (3) parts: facts, issue, and ruling. The facts part consists
    only of the essential facts relevant to the ruling in the case, while the issue should be relevant to the topic
    under which the case belongs. The ruling should answer the issue raised in the case.
     The cases can be found on https://lawphil.net/.
     The case digest should be handwritten on a sheet of yellow pad paper.

    Taxation of International Operations

    1. Bank of America NT & SA vs. Honorable Court of Appeals, G.R. No. 103092, July 21,1994
    2. Philippine Deposit Insurance Corporation vs. Citibank and Bank of America, G.R. No. 170290, April 11,
    2012
    3. Commissioner of Internal Revenue vs. Interpublic Group of Companies, Inc., G.R. No. 207039, August 14,
    2019

    Rubric for grading:


    CRITERIA PERFORMANCE INDICATORS POINTS
    Included significant facts and clear legal issues and jurisdictions
    Content 8
    and provided clear conclusions and answers
    Expressed the points in a clear and logical arrangement of
    Organization of Ideas 2
    ideas in the paragraph
    TOTAL 10

    09 Activity 1 *Property of STI


    Page 1 of 1

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