1. PacMa and YorMa. are set to face-off in the lower bracket of the PWU Class Representative Elections this May 11, 2022. However, the Bureau of Internal Revenue (BIR) is blocking PacMa from competing, as he allegedly has unpaid tax dues from his last MMA fight with Dayweather Jr., in which he earned $1 billion in fight money. PacMa alleges that he already paid the 5% prize money tax imposed in the United States, which is why he says that he should not pay anymore taxes in the Philippines.

Question:

A. What are the requisites of double taxation?

B. In this case, was there double taxation when the BIR requires PacMa to pay taxes here? Why or why not? Explain briefly.