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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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Worthless Securities and Capital Loss: Tax Implications in the Philippines
Philippine tax law treats worthless equity investments as capital losses, deductible only against capital gains. China Banking Corp. case explains.
Invalid Tax Assessments: Why Evidence Matters in Philippine Tax Law
When can tax assessments be invalidated? The Supreme Court explains why evidence matters in Philippine tax law.