Publications

Amicus Curiae

5 November 2025

Determining Stockholder Status in a Corporation

One of the common disputes within corporations is the matter of stock ownership, which is material to determine quorum, voting rights, right to dividends, right to inspect corporate records, preemptive rights, among others.
29 October 2025

Raising digitally mature children: Data privacy for the next generation

The toothpaste is out of the tube. Once personal data hits the internet, there is no going back. Children today grow up leaving permanent traces with every like, post, and DM, often unaware of how much of themselves they have exposed.
22 October 2025

Updates on the Philippines’ Retirement Visa Program

The Special Resident Retiree’s Visa (SRRV) has been one of the Philippines’ flagship programs for attracting foreign retirees.
8 October 2025

Reasonable criteria for deductibility

Revenue Memorandum Circular (“RMC”) No. 81-2025 was issued to reiterate guidelines on the deductibility of expenses under the Tax Code, and lists the following criteria: it must be ordinary and necessary; paid or incurred within the taxable year

Points of Law

31 May 2018 Point of Law

Portrait of a statesman

On May 13, 2018, the nation mourned the loss of one of the greatest statesmen to have served the country: Sen. Edgardo J. Angara.
25 May 2018 Point of Law

Legal robots

In the past, it was thought that only simple jobs could be replaced by technology. However, with the onset of artificial intelligence (AI), even work which requires legal analysis is about to face stiff competition.
3 May 2018 Point of Law

Right to travel

After years of uncertainty, the Supreme Court (SC) finally laid to rest whether the Department of Justice, through its chief, may issue hold departure orders (HDOs) and watchlist orders (“WLOs”) to prevent people under investigation from leaving the country.
19 April 2018 Point of Law

Whatever happened to ‘My Husband’s Lover’ bill?

With the recent progress of House Bills 6027 and 6595, more popularly known as the divorce bill and same-sex marriage bill, respectively, proponents say the Philippines is set to finally join the ranks of countries that have modernized their laws on marriage and family relations.

Others

28 October 2025 Others

Jacqueline Ann A. Tan’s Article on Tax Deductibility

ACCRALAW Partner and Tax Department Monitor Jacqueline Ann A. Tan was featured in Asia Business Law Journal for writing “Reasonable criteria for tax deductibility in Philippines”.
8 May 2025 Others

Justine A. Navarro’s Updates on Philippine Competition Law

ACCRALAW Senior Associate Justine A. Navarro was featured in Asia Business Law Journal (“ABLJ”) for writing “Reviewing a decade of Philippine competition law”.
24 April 2025 Others

The Legal 500’s Country Comparative Guide on Construction

ACCRALAW contributed the Philippine chapter of The Legal 500’s Country Comparative Guide on Construction for 2025.
21 April 2025 Others

John Paul M. Gaba’s Updates on Philippine Data Privacy Law

ACCRALAW Partner John Paul M. Gaba was featured in Asia Business Law Journal (“ABLJ”) for writing the Philippine chapter of “A Regulatory Update on Data Privacy”, an overview of recent legal developments in data protection in India, Taiwan, and the Philippines.

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