Eric R. Recalde
Partner
Transactions/Cases Handled: 
Mr. Recalde provides general counseling to clients on business and investment law. He also advices on taxation issues. He renders advisory opinions on tax planning and structuring, including joint ventures, corporate restructuring, reorganizations, mergers, and acquisitions. Mr. Recalde also renders tax advice on employee benefits, tax treaty applications, as well as customs laws and international trade laws. He represents clients in tax litigation involving administrative protests and claims for refund before the appropriate bodies and courts. Mr. Recalde has been involved in numerous projects, such as those relating to water and power, toll roads, hotels and resorts, property development, mergers and acquisitions, loan negotiations, and corporate restructuring.
Education/Academic Attainments: 
Eric is Certified Public Accountant and he completed his Bachelor of Science in Accountancy in 1996 from San Beda College. He ranked 11th in the September 1996 CPA Licensure Examinations. Eric then completed his Bachelor of Laws from the same college and graduated Class Salutatorian in 2002. He also ranked 3rd in the 2002 Philippine Bar Examinations. Eric also completed two post-graduate degrees in law, particularly, Master of Laws from San Beda College in 2009 and Master of Corporate Law from the University of Cambridge, Cambridge, United Kingdom in 2014.
Law Professorial Positions & Legal Publications: 
Eric also published several books on taxation: “A Treatise on Tax Principles and Remedies,” Rex Bookstore Publishing Company (2009), with its 2016 revised edition, “The Philippine Local Tax and Tariff and Customs Laws,” Rex Bookstore Publishing Company (2011), and “The Philippine Internal Revenue Taxes,” Rex Bookstore Publishing Company (2014). With Francisco Ed. Lim, he co-wrote a groundbreaking guide entitled “Philippine Competition Act: Salient points and emerging issues” (2016). He also lectures on various topics on business and investment laws.
Professional Membership & Affiliations: 
Mr. Recalde is a member of the Makati City Chapter of the Integrated Bar of the Philippines. Mr. Recalde is also a member of the Eastern Metro Manila Chapter of the Philippine Institute of Certified Public Accountants.