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Publications
MTF Tax Journal
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Safeguards of the Maharlika Investment Fund
Written on September 7, 2023
By Euney Marie Mata-Perez on September 7,2023 Republic Act (RA) No. 11954 established the Maharlika Investment Fund (MIF) to strengthen...
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The need to review the rules on VAT zero rating
Written on August 24, 2023
By Euney Marie Mata-Perez on August 24, 2023 THE amendments to the National Internal Revenue Code of 1997 (Tax Code),...
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Improving board diversity in the Philippines
Written on August 17, 2023
By: Atty. Euney Marie Mata-Perez on August 17,2023 IMPROVING board diversity is increasingly seen as contributing to good corporate governance,...
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Fighting corruption in the Philippines
Written on August 3, 2023
By Euney Marie Mata-Perez on August 3,2023. I WAS invited by the Tax Accountancy Association Union of Chinese Taipei (Taauct)...
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The difficulty in proving tax evasion beyond a reasonable doubt
Written on July 13, 2023
By Stefan Miguel Raymundo Del Rosario on July 13, 2023 THE Bureau of Internal Revenue (BIR), pursuant to its powers...
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Call for SEC to pass the Draft Cross-Shareholding Regulations
Written on July 6, 2023
By Euney Marie Mata-Perez on July 6,2023 SECTION 2 of Republic Act 8799, or the “Philippines’ Securities Regulation Code,” declares...
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Election of directors and the holdover principle
Written on June 22, 2023
By Nica Marsha Gasapo on June 22,2023 THE board of directors of a corporation is the seat of corporate power....
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The benefits of treasury shares
Written on June 15, 2023
By Euney Marie Mata-Perez on June 15,2023 THE outstanding capital stock of a corporation shall constitute a trust fund held...
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The need to regulate cross-shareholdings in the Philippines
Written on June 8, 2023
By Euney Marie Mata-Perez on June 8,2023 THE structure of a company’s ownership and control greatly influences its corporate governance....
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