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By: Florian Salcedo on June 21, 2018 On February 22, 2018, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 12-2018 which effectively grants the Commissioner of Internal Revenue (CIR) the power to compel lawyers to divulge information of their clients as taxpayers. This issuance caused ripples...

By: Euney Marie Mata-Perez on June 14, 2018 In the corporate world, mergers are effective means to forge alliances and achieve economies of scale. Because resources are combined, mergers help companies grow and diversify as well as boost their market penetration. They can also simplify complex group structures.

By: Samantha Poblacion on June 7, 2018 On the eve of December 17, 2017, the price of the world’s first and most-traded virtual or cryptocurrency, Bitcoin, reached an all-time high of $19,783.21 since the publication of Satoshi Nakamoto’s white paper on the use of Bitcoin in 2009, when each coin...

By: Euney Marie J. Mata-Perez on May 31, 2018 A few days ago, we saw the premiere of the movie entitled “Honor,” which is about the life of Jose Abad Santos, the fifth chief justice of our Supreme Court, and who briefly acted as President of the Commonwealth and Commander...

By: Gerardo Maximo Francisco on May 24, 2018 A recent article in this column entitled “Fixing fixed-term contracts” (The Manila Times, May 10, 2018) discussed the illegalization of fixed-term employment contracts as one way that House Bill No. 6908 (An Act Strengthening the Security of Tenure of Workers, Amending for...

By Richelle Dianne Patawaran on May 17, 2018 Every second Sunday of May, we honor and pay tribute to our mothers for their strength, resilience and the pivotal role they play in shaping us into the people we are today. From a legal standpoint, we may also pay tribute to...

By: Gerardo Maximo Francisco on May 10, 2018 To fix the problem of “endo” (end-of-contract), House Bill No. 6908 (An Act Strengthening the Security of Tenure of Workers, Amending for the Purpose Presidential Decree No. 442, as amended, otherwise known as the “Labor Code”) proposes, as one major solution (another...

By Richelle Patawaran on May 3, 2018 Since 1903, the Philippines has been celebrating Labor Day annually to recognize the contribution of workers to the economy, and to raise awareness about labor issues affecting the rights of Filipino workers. In honor of Labor Day, we take this opportunity to revisit...

By: Mark Anthony P. Tamayo on April 26, 2018 Business entities engaged in the manufacture of finished products for eventual export typically source the majority of their raw material (RM) inputs from foreign suppliers. These purchases will, upon their importation, be subject to the payment of customs duties and import...