Amicus Curiae

The Threat of Digital Piracy to Creatives and Consumers

On November 2024, the Motion Picture Association, Inc., (MPA) a non-profit organization which is the leading advocate of the film, television, and streaming industry around the world and whose members include major studios such as Disney, Netflix, Paramount Pictures, Prime Video & Amazon MGM Studios, Sony Pictures Entertainment, Universal City Studios, and Warner Bros. Discovery, released a study it commissioned titled “Consumer Risk from Piracy in the Philippines.”

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New Rules on the Issuance of Alien Employment Permits to Foreign Nationals in the Philippines

The Philippines has long upheld a policy of promoting full employment and the preferential use of Filipino labor. To support this goal, the State regulates the employment of foreign workers through the issuance of the Alien Employment Permit (“AEP”) after strict compliance with the requirements of the law.

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Game-Changer for E-Commerce: How R.A. No. 12023’s VAT Rules will Reshape Digital Transactions in the Philippines

The Bureau of Internal Revenue (BIR) has released the implementing rules and regulations (IRR) for Republic Act (R.A.) No. 12023 or the Digital Service Act, imposing 12% Value-Added Tax (VAT) on digital services provided by both resident and non-resident Digital Service Providers (DSPs). This legislation introduces a significant shift for non-resident DSPs, ensuring that they are subject to the same tax obligations as local businesses.

Game-Changer for E-Commerce: How R.A. No. 12023’s VAT Rules will Reshape Digital Transactions in the Philippines Read More »

Boosting stock trade: A closer look at CMEPA

The Capital Markets Efficiency Promotion Act (“CMEPA”), currently known as Senate Bill No. 2865, has been approved on Third Reading by the 19th Congress. The objective of our lawmakers in passing the CMEPA is to introduce reforms that may help boost trading in the Philippine Capital Markets by providing a simpler, fairer, more efficient, and regionally competitive passive income tax system.

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Anti-Money Laundering Council Issues New Guidelines on Transaction Reporting and Compliance Submissions for Covered Entities

Under the Anti-Money Laundering Act (“AMLA”), those classified as covered persons are mandated to report to the Anti-Money Laundering Council (“AMLC”) all covered transactions and suspicious transactions within five (5) working days from occurrence thereof, unless a different period not exceeding fifteen (15) working days is prescribed.

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Supreme Court’s Recent Ruling Emphasizes Crucial Role of Procedural Rules in Labor Disputes

In a decision published on 19 November 2024, the Supreme Court departed from prevailing jurisprudence on the filing of complaints by aggrieved workers against their employers before the National Labor Relations Commission (“NLRC”), particularly regarding the inclusion of additional claims.

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