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Amicus Curiae

The following articles were also published in BusinessWorld.

August 29, 2017

“The department store is online now.” – Warren Buffett on the transformation of retail as we know it. The Internet has revolutionized the way of doing business. It has expanded the reach of businesses beyond territorial jurisdictions and created a seemingly borderless world. The mode by which commercial transactions are conducted has drastically changed - allowing businesses and individuals all... Read More

August 16, 2017

More than just a recital of “I do’s” and promises of a lifetime, marriage is an assumption of legal obligations with far-reaching implications. Consistent with the high regard of Philippine culture to parental roles and responsibilities in values formation and character-building of individuals, no less than the 1987 Philippine Constitution considers marriage an “inviolable social institution”... Read More

July 26, 2017

With the Supreme Court’s recent pronouncement in Philippine Daily Inquirer, Inc. (PDI), there is a need to reexamine the earlier case of Next Mobile, Inc. (Next Mobile) which laid down the exception to the rule on the execution of waivers of the reglementary period when the Bureau of Internal Revenue (BIR) may still issue an assessment. Earlier this year, the Supreme Court decided the... Read More

Jennidy S. Tambor

July 20, 2017

We can agree that the present administration’s first year in office is nothing but eventful. From the internationally controversial Duterte’s war against drugs to the more recent declaration of martial law in Mindanao on May 23. But amidst all these, it’s business as usual.  Business owners continue to strive for gain or profit. They continue to invest, and in the process incur... Read More

July 06, 2017

Republic Act No. 10667, also known as the Philippine Competition Act (PCA) was passed on July 21, 2015. The law aims to safeguard market competition in the Philippines by punishing acts that have negative direct, substantial, and reasonably foreseeable effects on competition in the country. The PCA prohibits, among others, agreements which are considered under the law to be anti-competitive.... Read More

Kate Aubrey G. Hojilla

June 15, 2017

Leading lawyer, judge, and writer Justice Robert A. Jackson once said: “[f]reedom to differ is not limited to things that do not matter much. That would be a mere shadow of freedom. The test of its substance is the right to differ as to things that touch the heart of the existing order.” Touching the very heart of the existing order is the issue on same-sex marriage or -- more accurately --... Read More

Kate Aubrey G. Hojilla

June 15, 2017

Leading lawyer, judge, and writer Justice Robert A. Jackson once said: “[f]reedom to differ is not limited to things that do not matter much. That would be a mere shadow of freedom. The test of its substance is the right to differ as to things that touch the heart of the existing order.” Touching the very heart of the existing order is the issue on same-sex marriage or -- more accurately --... Read More

May 31, 2017

The Bureau of Internal Revenue (BIR) has promulgated on Feb. 8 Revenue Regulation No. 2-2017 (RR No. 2-2017) which amended Revenue Regulation No. 3-2016 (RR No. 3-2016). This pertains particularly to when tax payments are made through credit/debit/prepaid card and covers the liability of the Authorized Agent Bank-Acquirer in case of non-payment. In 2016, BIR promulgated RR No. 3-2016... Read More

May 24, 2017

Further to the promulgation last August 2016 of the Implementing Rules and Regulations (IRR) of Republic Act No. 10173, or the Data Privacy Act of 2012 (DPA), the National Privacy Commission (NPC) has since then, issued four circulars and one advisory to guide personal data controllers, processors, and subjects alike, regarding compliance with the law. NPC Circular No. 16-01 (issued last 10... Read More

May 17, 2017

Since the passage of the Philippine Competition Act (PCA) in July 2015 and the issuance of its implementing rules and regulations (IRR) last year, the Philippine Competition Commission (PCC) has released several issuances affecting the PCA’s compulsory notification requirement. Unavoidably, some issuances seem to raise issues with other existing regulaions. These issuances have taken the form... Read More

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