Publications

Should a teacher working for a Christian educational institution be disciplined for engaging in a pre-marital relationship with her boyfriend that led to her pregnancy?

The Constitution requires Government to promote the preferential use and adopt measures to enhance the competitiveness of Filipino labor, domestic materials and locally produced goods.

In the past decades, Public-Private Partnerships (PPPs) have been considered as a catalyst for driving and pushing the ends of traditional constraints long plaguing infrastructure development, especially in developing countries.

In today’s tech-driven world — from remote work to electronic court filings — it was only a matter of time before notarization followed suit. On 4 February 2025, the Supreme Court promulgated A.M. No. 24-10-14-SC, also known as the Rules on Electronic Notarization (“Rules”), a long-anticipated innovation that institutionalizes the process of notarizing electronic documents in the Philippines.

The Philippines has long been regarded as a premier tropical destination for foreign tourists from around the world. From the pristine white sands of Boracay and the world-class surfing waves of Siargao, to the vibrant streets of Metro Manila and Cebu, the country offers a diverse range of attractions that cater to all types of travelers.

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.

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.

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.