Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Transfer Pricing Benchmarking Study in the Philippines: A Practical Guide
Learn how a transfer pricing benchmarking study works in the Philippines under RR No. 2-2013, from comparability analysis to the arm's length range.
Franchise Trademark License in the Philippines: How It Works Under the IP Code
A franchise trademark license in the Philippines is a technology transfer arrangement registrable with the IPO. Learn how the IP Code governs it.
Documentary Stamp Tax in the Philippines: What Triggers It and Who Pays
Documentary stamp tax in the Philippines is a tax on documents that transfer property or rights. Learn what transactions trigger DST and who pays it.
IP Licensing Agreement Philippines: How to Draft One That Holds Up
An IP licensing agreement in the Philippines must be registered with the IPO if it is a technology transfer arrangement. Here is how the rules work.
Transfer Pricing Audit in the Philippines: How the BIR Reviews Related-Party Transactions
A transfer pricing audit in the Philippines begins with BIR risk assessment of related-party transactions. Learn the rules, thresholds, and taxpayer defenses.
Franchise Transfer in the Philippines: Consent, Requirements, and Process
Learn how franchise transfer works in the Philippines, including the consent requirement, contract restrictions, and the corporate approvals needed to assign rights.
Open Source License Compliance for Philippine Technology Companies
Open source license compliance in the Philippines: how the IP Code treats software, what technology transfer rules apply, and how to stay compliant.
Vessel Transfer of Ownership in the Philippines: A Step-by-Step Guide
Transferring vessel ownership in the Philippines requires MARINA approval and updated registration. Here is the step-by-step process for domestic ship transfers.
Cross-Border Data Transfer Mechanisms in the Philippines: How the Data Privacy Act Applies
Understand cross-border data transfer mechanisms in the Philippines under the Data Privacy Act, the NPC IRR, and the rules on accountability for transfers.
Bringing a Foreign Brand into the Philippines by Franchise: How It Works
Bringing a foreign brand into the Philippines by franchise involves corporate registration, trademark protection, and a technology transfer arrangement. Here is how.
Transfer Pricing Rules for a Philippine Subsidiary and Its Foreign Parent
How Philippine transfer pricing rules apply to transactions between a Philippine subsidiary and its foreign parent, including the arm's length principle and BIR reporting.
Share Transfer in a Philippine Company to a Foreign Buyer: Rules and Steps
Selling or transferring shares in a Philippine company to a foreign buyer? Learn the ownership limits, transfer mechanics, and tax rules under Philippine law.
Asset vs Share Purchase in the Philippines: How Each Deal Works
Compare asset vs share purchase in the Philippines: what buyers acquire, what liabilities transfer, and the approvals each structure requires.
Transfer Pricing Documentation in the Philippines: Who Must Prepare It
Who must prepare transfer pricing documentation in the Philippines? Learn the BIR thresholds under RR No. 34-2020 and when a TPD is mandatory.
Transfer Pricing Thresholds Philippines: When Documentation Becomes Mandatory
Transfer pricing thresholds in the Philippines determine when a taxpayer must prepare Transfer Pricing Documentation. Learn the peso limits and who must file.
How to Transfer Shares of a Philippine Corporation
Learn the steps to transfer shares of a Philippine corporation, including the required documents, corporate approval, and SEC filing rules.
Permit to Possess Gaming Equipment in the Philippines: PAGCOR Application Steps
How to get a PAGCOR Permit to Possess gaming equipment in the Philippines: requirements, the PhP1,000,000 fee, renewal, and site transfer rules.
Cross-Border Data Transfers Under the Philippine Data Privacy Act
Learn the rules for cross-border data transfers in the Philippines under the Data Privacy Act, including lawful bases, accountability, and compliance.
Good Faith Defense: When Public Officials Can Avoid Liability for Disallowed Fund Transfers
The Supreme Court clarifies when good faith shields public officials from personal liability in COA disallowances involving PDAF fund transfers.
When a Sale Among Heirs Can Be Voided: PD 27 and Simulated Land Transfers
Learn when a sale of agrarian reform land among heirs is void under PD 27, based on the Supreme Court's ruling in Dela Cruz v. Dumasig.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Copyright Assignment and Forgery: What the Supreme Court Ruled
A forged Deed of Assignment does not transfer copyright ownership, and using the work anyway can lead to infringement liability.
Agrarian Reform Land Transfer Ban: What Beneficiaries and Buyers Must Know
Supreme Court clarifies the 10-year ban on selling agrarian reform lands, the void sale rule, and the buyer's right to recover payment.
Constructive Delivery in Property Sales: What the Tamayao Case Teaches Buyers
A notarized deed can transfer ownership, but registration is key. The Tamayao case shows why due diligence matters in Philippine property sales.