Amicus Curiae

The following articles were also published in BusinessWorld.

Rogelio Benjamin J. Redoble

January 15, 2014

Taxes are the lifeblood of the government and so should be collected without unnecessary hindrance. On the other hand, such collection should be made in accordance with law as any arbitrariness will negate the very reason for government itself. – Justice Isagani Cruz, Commissioner of Internal Revenue v. Algue The collection of taxes is an imperious need. The actions of the BIR in recent years... Read More

January 08, 2014

Republic Act No. 8371, otherwise known as the Indigenous Peoples Rights Act of 1997 (“IPRA”), was signed into law on 29 October 1997. Hailed as landmark legislation, the Act recognizes the Indigenous Cultural Communities’/Indigenous Peoples’ (“ICCs/IPs”) rights to their ancestral domains and ancestral lands. Some of the significant provisions in the Act involve the delineation between ancestral... Read More

Divina P.V. Ilas-Panganiban

December 18, 2013

In this season of thirteenth month pays and bonuses, a significant number of earners and their families may be exploring possible investment options. For those who intend to grow the available “seed fund” into a more sustainable living resource but do not have the luxury of time and funding to conceptualize a novel business model, franchising may be a realistic route. In acquiring a franchise,... Read More

December 11, 2013

Yolanda is no ordinary name these days. What with the massive destruction that the female named weather disturbance wrought, it might as well be a reminder of how powerful the female force can be. However, that is not always the case. Hence, Republic Act No. 9710, otherwise known as the Magna Carta of Women. While the law has been around for some time, it is still worth highlighting some of its... Read More

Julia Anna M. Britanico

December 04, 2013

In recent years, the Philippines has emerged as a global leader in the business process outsourcing (BPO) or off-shoring and outsourcing (O&O).  Establishments in these industries are commonly known as “call centers” in the Philippines, even though the primary business of these BPOs covers both “voice” and “non-voice” services or back office operations (i.e. finance, accounting, or... Read More

November 20, 2013

The Philippines was beset by typhoon Yolanda (international code name: Haiyan) early November. Considered by many to be the strongest tropical cyclone on record to ever make landfall, Yolanda swept through entire cities and municipalities, leaving many people dead, and much more without shelter, food, clothing and other basic necessities. As of this writing, the National Disaster Risk Reduction... Read More

Ma. Cristina V. Lobregat

November 13, 2013

On 13 September 2013 the Philippine Stock Exchange (“PSE”), released PSE Memorandum CN No. 2013-0035, which calls for public comments on the proposed revisions to the Rules on Backdoor Listing, and the Guidelines on the Comprehensive Corporate Disclosure for Backdoor Listing (the “Proposed Revisions”). In the 1996 rules issued by the Securities and Exchange Commission (“SEC”), backdoor listing... Read More

November 06, 2013

Tax laws, just like any other law, are enacted with the underlying consideration that it will ultimately be beneficial to the people. The same is true when it comes to the rules that are designed to implement these laws. In cases of tax treaties, which under our jurisdiction is of the same level as laws, their purpose is to avoid simultaneous taxations in two different jurisdictions or the... Read More

October 23, 2013

On September 12, 2013, Republic Act No. 10627, entitled “An Act Requiring All Elementary And Secondary Schools To Adopt Policies To Prevent And Address The Acts Of Bullying In Their Institutions” was signed by President Aquino, officially placing executive imprimatur on the Bill passed by the 15th Congress. Also referred to as the “Anti-Bullying Act of 2013”, the law defines the act of bullying... Read More

October 16, 2013

The retention of the Philippines on the Office of the United States Trade Representative (USTR) Watch List may be surprising news to some and expected news to others.  Generally speaking, however, the fact is that the country’s continued retention on the Watch List is already an improvement considering that it was previously on the USTR’s Priority Watch List. The USTR is the U.S. government... Read More