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Written on November 10, 2022
By Ellaine Anne Bernardino on November 10,2022 TO incentivize employees to perform better and attract new talent, some companies offer equity-based compensation as part of compensation packages. The term “equity-based compensation” covers all types of employee equity schemes and comes in different forms, which include but are not limited to...
Written on October 27, 2022
By Ramon Vaughn Dy III on October 27,2022 FOR the longest time, subscriber identity modules cards, commonly known as SIM cards, have been readily available and can be practically purchased at any local shop or sari-sari (variety) store. It can be argued that the regulation of the sale and/or disposition...
Written on October 20, 2022
By Nica Marsha Gasapo on October 20,2022 IN Securities and Exchange Commission (SEC) OGC Opinion 22-12 dated Sept. 27, 2022, the requesting party asked whether a corporation may be allowed to issue shares of stock at a premium and whether a corporation was allowed to have more paid-up capital than...
Written on October 13, 2022
By Gladys Jane Dela Cruz on October 13,2022 IT is the policy of the state to protect the fundamental human right of privacy of communication while ensuring free flow of information to promote innovation and growth (Section 2, Data Privacy Act of 2012). Thus, the processing of sensitive personal information...
Written on September 29, 2022
By Aziza Hannah A. Bacay on September 29,2022. “FREE access to the courts and quasi-judicial bodies and adequate legal assistance shall not be denied to any person by reason of poverty.” – Section 11, Article III (Bill of Rights) of the 1987 Constitution of the Republic of the Philippines. On...
Written on September 8, 2022
By Gladys Jane Dela Cruz September 8, 2022 SECTION 8.1 of Republic Act 8799, or the “Securities and Regulation Code (SRC)” clearly states that securities should not be sold or offered for sale or distribution in the Philippines without a registration statement duly filed with and approved by the Securities and Exchange Commission (SEC). Prior to...
Written on September 1, 2022
By Ramon Vaughn Dy III on September 1,2022 PHILIPPINE courts adhere to the doctrine of processual presumption, which generally means that where a foreign law is not pleaded or not proved even if pleaded, the presumption is that it is the same as Philippine law (EDI-Staffbuilders International Inc. v NLRC, GR...
Written on August 25, 2022
By Nica Marsha Gasapo on August 25,2022 STARE decisis et non quieta movere, meaning “stand by the decisions and disturb not what is settled,” is a doctrine rooted in the necessity of stability, certainty and predictability in judicial decisions. Stare decisis is based on the rule that “once a question of law...
Written on August 18, 2022
By Gladys Jane Dela Cruz on August 19,2022 THE withholding tax system is a mechanism to facilitate the collection of taxes from taxpayers. In the case of Chamber of Real Estate and Builders’ Associations Inc. v. Executive Secretary Alberto Romulo, et al. (GR 60756, March 9, 2010), the Supreme Court stated that the purpose of the...
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