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PIERCING THE VEIL OF OPC’s

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 liability protection, centralized management and...

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NEW MATERIAL RELATED PARTY TRANSACTION DISCLOSURE RULES

By: Euney Marie J. Mata-Perez on May 23, 2019 To promote good governance and protect minority stockholders, the Securities and Exchange Commission (SEC) recently issued Memorandum Circular No. 10, Series of 2019, promulgating the Rules on Material Related Party Transactions for Publicly-Listed Companies....

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CHINA’s BELT AND ROAD INITIATIVE AND TAX ADMINISTRATION

By: Euney Marie J. Mata-Perez on May 16, 2019 The Asia-Oceana Tax Consultants’ Association, as represented by its President, Atty. Euney Marie J. Mata-Perez, attended as an observer of the first Conference of the Belt and Road Initiative Tax Administration Cooperation Forum (BRITACOF) hosted by the...

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BOOSTING PHILIPPINES STARTUPS

By: Samantha L. Poblacion on May 10, 2019 The Philippine startup community awaits with bated breath for the approval of the Innovative Startup Bill. According to a senate press release in May 2018, the bill will provide support to innovative and tech startups, which pertain to businesses that provide...

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A REVIEW OF PWDs’ LABOR, TAX BENEFITS

By: Nica Marsha Gasapo on May 2, 2019 Yesterday, May 1, was Labor Day and April was Autism Awareness Month. For today’s article, we will discuss Philippine laws geared toward the welfare and integration of persons with disability (PWDs). These laws seek to destroy social barriers that prejudice the...

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TRADE REMEDIES AS A PROTECTIVE MEASURE

By: Mark Anthony P. Tamayo on April 25, 2019 (Last of three parts) In last week’s article, we briefly discussed Republic Act (RA) No. 8752 (Anti-dumping Act) and RA No. 8751 (Countervailing Duty Act) as trade protection instruments, which can be used against unfair trade practices. In this article,...

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TRADE REMEDIES AS TRADE POLICY TOOLS

By: Mark Anthony P. Tamayo on April 18, 2019 (Second of three parts) In last week’s article, we discussed briefly Republic Act (RA) No. 8800 (Safeguard Measures Act) as a protection tool to address the unexpected surge in imports that cause (or threaten to cause) serious injury to the domestic industry. In...

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TRADE REMEDIES AS TRADE POLICY TOOLS

        By: Mark Anthony P. Tamayo on April 11, 2019 First of three parts The multifaceted systems of controls and taxes on traded goods were believed to be in existence over three centuries ago, when travelling merchants offered, on their own accord, customs fees to monarchs...

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