By: Euney Marie J. Mata-Perez on September 5,2019 With the passage of the Revised Corporation Code (RCC), it is now important for corporations to determine whether or not they qualify as “corporations vested with public interest”. If they so qualify,...

              By: Euney Marie J. Mata-Perez on August 15,2019 The news is replete with discussions on the refiling of the proposed bills for the other TRAIN Packages with the 18th Congress. However, there seems to be no discussion yet on any proposed amendment...

              By: Nica Marsha Gasapo on August 8,2019 The Securities and Exchange Commission (SEC) issued the Amended Guidelines and Procedures on the Use of Corporate and Partnership Names (Amended Guidelines) through SEC Memorandum Circular (MC) 13, Series...

        By: Samantha L. Poblacion on July 25,2019 There have been several major developments in the virtual currency space since our article, entitled “Regulating the Virtual Currency Space”, which was published on July 8, 2018. In the said article, we mentioned that the Securities...

              By: Euney Marie J. Mata-Perez on July 18, 2019 Editor’s note: An earlier version of this article cited the wrong case number for Commissioner of Internal Revenue vs. Maersk Global Service Centres (Philippines), Ltd. The correct case number should be...

By: Aziza Hannah Bacay on July 11,2019 Our present government has been pushing to liberalize foreign ownership restrictions to drive growth. Among the sectors the government is looking at to liberalize is the retail trade. It is also looking at introducing amendment to the Public Service Act...

              By: Euney Marie J. Mata-Perez on May 30, 2019 A corporation is an artificial person with a juridical personality separate from its stockholders, directors, and officers. With this personality, corporations enjoy the benefits of succession, limited...

              By: Euney Marie J. Mata-Perez on January 17, 2019 All corporations are now required to disclose their ultimate beneficial owners. This requirement is no longer limited to publicly-listed corporations. In Securities and Exchange Commission’s (SEC) Memorandum...

              By: Euney Marie J. Mata-Perez on January 3,2019. Happy new year! The year 2018 was an interesting year in the tax arena. Republic Act 10963 or the Tax Reform for Acceleration and Inclusion (Train) Law, amending the National Internal Revenue Code...