Amicus Curiae

Contracting out of services is recognized and allowed under Articles 106 to 109 of the Philippine Labor Code. These provisions are implemented by Department of Labor and Employment (“DOLE”) Department Order No. 147-17 (“DO 174”) which defines “contracting” or “subcontracting” as an “arrangement whereby a principal agrees to farm out with a contractor the performance or completion of a specific job or work within a definite or predetermined period, regardless of whether such job or work is to be performed or completed within or outside the premises of the principal.”

Technological advancements continue to reshape our work environment. Nowadays, employers rely on Artificial Intelligence (“AI”) and other performance management tools to ensure the efficient tracking of employee performance and productivity, whether from a remote or in-office set-up.

The COVID-19 pandemic has accelerated the adoption of digital payments in the Philippines, leading to a widespread preference for mobile wallets and card payments even as COVID-19 restrictions ease.

Fair use is the bedrock of creativity. It allows artists to produce versions of music, authors to quote from novels, and educators to enhance learning materials.

After being held back by virtue of the global pandemic, “revenge travel” is a consequential trend resulting from border openings as well as lifting of travel restrictions.

CREATE Act was enacted on 3 February 2021. Based on the data from Department of Finance, a total of 910 projects with total investments of Php 1.02 trillion varying across priority sectors listed in the Strategic Investment Priority Plan have been approved under the CREATE Act as of 2023.

Imagine reclining on your couch, basking in the glow of a recently sold property that brought in substantial income – only to be blindsided by an unexpected tax levy for failure to pay taxes on income you were unaware required reporting.

On 11 April 2024, the Monetary Board approved further amendments to the Manual of Regulations on Foreign Exchange Transactions (the “FX Manual”) in line with the Bangko Sentral ng Pilipinas’ (“BSP”) commitment to further facilitate access to foreign exchange (“FX”) resources of authorized agent banks or their subsidiary/affiliate FX corporations (AABs/AAB forex corps) for legitimate transactions and to streamline documentary requirements, procedures, and reporting.

The significant and indispensable role of the private sector in the delivery of high-quality infrastructure and basic services to the public has long been recognized. Pursuant to its Build-Better-More Program, the Philippine government aims to focus on establishing infrastructure projects which are critical to the country’s development.

As digital technologies evolve and reshape the global economy, they pose increasingly complex taxation challenges. The Organisation for Economic Co-operation and Development (OECD) seeks to address these tax challenges through the Base Erosion and Profit Shifting (BEPS) 2.0 project, the Two-Pillar Approach: Pillar One (re-allocation of taxing rights) and Pillar Two (global minimum taxation).