Amicus Curiae

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).

From 1 January to 1 December 2023, the Bureau of Customs (BoC) seized over P24.36 billion pesos worth of smuggled counterfeit foods, up from P20 billion in the previous year.

On 31 January 2024, the Bureau of Immigration (“BI”) issued Immigration Memorandum Circular No. 2024-002 (“Memorandum Circular”) which establishes a Visa Processing Center (VPC) and provides for its procedure for visa application processing.

Business organizations, like any other ventures, are not immune to the complexities of economic downturns that may be brought about by volatile market conditions, shifting consumer preferences, or unforeseen global events.

The Philippine e-commerce market is experiencing continuous growth. E-commerce sales are expected to grow at a compound annual growth rate of nine percent (9%). Against this backdrop, Republic Act No. 11967, or the Internet Transactions Act of 2023 (“ITA”) was signed into law last December 5, 2023.

Congress has enacted another piece of legislation meant to boost business in the country. It promotes fairness and modernization of tax administration. Will the Ease of Paying Taxes Act truly ease the burden of paying taxes?

The Philippines places a significant emphasis on privacy and consent, rooted in constitutional rights. In Ople v. Torres, the Supreme Court expressly recognized the right to privacy as a fundamental right guaranteed by the Constitution, identifying in the process several constitutional provisions that protect different facets of such right.

Every employer has the right to exercise its management prerogative in the conduct of its business affairs, and this prerogative includes the right to dismiss its employees. In the Philippines, the employer’s prerogative to terminate an employee should muster both substantive and procedural due process.

The Philippines has a pro-arbitration policy. Republic Act No. 9285 or the Alternative Dispute Resolution Act (ADR Act) and Supreme Court Administrative Matter No. 07-11-08-SC or the Special Rules of Court on Alternative Dispute Resolution (Special ADR Rules) both declare as a policy that the “State shall encourage and actively promote the use of ADRs, such as arbitration, as an important means to achieve speedy and impartial justice and declog court dockets.”

Aegis’ “Christmas Bonus” is arguably one of the most popular Christmas songs in the country. It was released more than 20 years ago in 2000 by the Filipino pop-rock band; and since then the song has become a staple in every Filipino worker’s Billboard’s top Christmas hits, even antedating and at times out-performing Jose Mari Chan’s “Christmas In Our Hearts.” Every working person in the country can relate to the song; its core message hits straight to their hearts.