Amicus Curiae

19 November 2025

The Unique Nature of Philippine Employment Contracts

Philippine employment contracts cannot be treated in the same manner as other civil or commercial contracts. To do so may expose one to massive and unexpected liability down the line.
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
24 September 2025

Civil Liability in Condominium Disputes: The Supreme Court Clarifies the HSAC’s Jurisdiction

The rise of condominium developments across the Philippines has inevitably given rise to a plethora of issues and disputes between buyers and developers. To address these, the current legal framework provides various remedies against erring developers.

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