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Amicus Curiae

The following articles were also published in BusinessWorld.

January 11, 2017

President Rodrigo Duterte ran his presidential campaign on the slogan “CHANGE IS COMING,” promising true and lasting change, most notably in the area of peace and order and graft and corruption. Among the other drastic changes President Duterte espoused in his campaign was the shift to a federal form of government, from our current centralized and unitary form. The President’s resolve in... Read More

January 05, 2017

“Contractualization” was one of the hot issues in the May 2016 elections. In one of the presidential debates, all the then-candidates for president, including now President Rodrigo Duterte, vowed to end contractualization. One of the presidentiables, in fact, had a political advertisement promising to end the endo. Expectedly, a lot, especially from the labor sector, were jubilant. After all... Read More

December 28, 2016

Having been enacted in 2012, Republic Act No. 10351, or the Sin Tax Law, amended and simplified the former four-tiered system of taxation applicable to cigarettes packed by machine. The Sin Tax Law provides for a two-tier system of taxation entailing different excise tax impositions dependent on the net retail price of the subject cigarettes, which is intended to result in a unitary system of... Read More

December 14, 2016

As the close of year 2016 comes, we celebrate another year of hard work and a year closer to our retirement. As retirement is an inevitable event for majority of Filipinos, it is just and reasonable that retiring employees will receive due benefits to support them after serving their employers for years and continue to enjoy one of the fruits of their hard work, even in their twilight years.... Read More

December 07, 2016

The Internet age has opened numerous opportunities for businesses, whether through new avenues for advertising (such as alongside search engine results), new channels through which to sell products (such as online marketplaces), and even new ways of offering services (such as Airbnb or Uber). In these Internet-centric times, the primary point of contact by which companies connect with... Read More

November 30, 2016

In light of the enactment of the Philippine Competition Act (PCA) in 2015, competitors, manufacturers, retailers, and sellers or suppliers, in general, should be wary of price fixing agreements. While price fixing is not specifically defined in the PCA, the US Federal Trade Commission defines price fixing as any form of agreement that raises, lowers, or stabilizes prices or competitive terms... Read More

November 17, 2016

With the promulgation of the Implementing Rules and Regulations (IRR) of the Data Privacy Act, employers should be aware of their obligations under the IRR and comply with same within one (1) year from the effectivity of the IRR.    Republic Act No. 10173, also known as the Data Privacy Act, was enacted on Aug. 15, 2012. Subsequently, the National Privacy Commission... Read More

November 09, 2016

Netflix, iflix, and Hooq -- perhaps three of the most prominent Subscription Video On Demand (SVOD) services available in the Philippine market today. The year 2016 has seen an upsurge in the delivery of SVOD services in the Philippines with the entry of industry bigwig and pioneer Netflix earlier this year. Considering that it has been over a year since such services invaded the laptops,... Read More

November 02, 2016

Section 40 (C)(2) of the 1997 National Internal Revenue Code provides two instances for tax-free exchanges of properties: first, transfer to a controlled corporation; and second, merger or consolidation. In both instances, no gain or loss is recognized in the exchange of properties between two taxpayers. The Bureau of Internal Revenue (BIR) through the years has promulgated several... Read More

October 26, 2016

Benjamin Franklin once said that “There are only two things certain in life: Death and Taxes.” Yet even if we know that death is inevitable, we still fail, much worse, forget to get ready for it.    A parent, during his lifetime, will accumulate wealth in order to provide for the members of his family, with the knowledge that upon his death the products of his effort and work... Read More

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