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Publications
MTF Tax Journal
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Legal Journals
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When do royalties become ordinary income?
Written on May 1, 2025
By: Atty. Euney Marie Mata-Perez on May 1,2025 ROYALTIES are generally considered passive income. Thus, royalties earned by an individual...
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Situs of local franchise tax
Written on April 24, 2025
By: Atty. Rey Christian M. Guintibano on April 24,2025 LOCAL government units (LGUs) have the power to create their own...
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How the Philippines can navigate global trade wars
Written on April 17, 2025
By: Atty. Mark Anthony P. Tamayo on April 17,2025. TARIFF, in general, is a government-imposed tax on imported goods and,...
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A key to strong corporate governance
Written on April 10, 2025
By: Atty. Raida Argeli G. Grefiel on April 4,2025 DIRECTORS play a key role in corporations. Being juridical entities, corporations...
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The secrecy of bank deposits in the context of taxation
Written on April 3, 2025
By: Atty. Lew Earvin Manarin on March 3,2025 The Secrecy of Bank Deposits Act (Republic Act No. 1405), often referred...
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Data privacy and the right to inspect corporate records
Written on March 27, 2025
By: Atty. Elaisha Nelle C. Espinosa on March 27,2025 DATA privacy is a key pillar of corporate governance. As companies...
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Differentiating ‘digital goods’ and ‘digital services’ for VAT purposes
Written on March 21, 2025
By: Atty. Euney Marie J. Mata-Perez on March 20, 2025 THE Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR)...
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Scope, limitations of BIR mission orders
Written on March 13, 2025
By: Atty. Rey Christian Guintibano on March 13,2025 In our article published on January 23, 2025, we discussed the Bureau...
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The need for gender equality in corporate boards
Written on March 6, 2025
By: Atty. Euney Marie Mata Perez on March 6,2025 SINCE March is Women’s Month, it’s timely to talk about gender...
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Found 425 Result/s
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