The Court of Appeal has set a decision about a case entitled Federal Board of Inland Revenue v. Halliburton (WA) Limited (CA/L/320/2009) on 2nd December 2014 for determining whether by requiring Halliburton WA to pay tax on the amounts received under the contracts without deducting the expenses recharged to it by HESNL amounted to double taxation and whether an information circular issued by FIRS stating that non-resident companies could deduct recharges. The Court ruled in favour of FIRS demanding Halliburton WA to pay the extra assessment on the basis of the gross turnover it took from the contracts.
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