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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When a Wage Order Exemption Fails: The Distressed Establishment Rule
Explaining the Supreme Court ruling on wage order exemptions for distressed establishments and the cut-off for measuring losses.
Paid-Up Capital Meaning in Philippine Corporations and Wage Order Exemptions
Learn how the Supreme Court defined paid-up capital in MSCI v. NWPC, affecting distressed employer wage order exemptions.
TAX Exemption FOR Government Corporations Understanding Restoration AND Real Property TAX
The Supreme Court rules on the validity of restored tax exemptions for government corporations and real property tax liability.
Taxing Government Entities: Local Government Power and Exemptions Under the LGC
The Supreme Court clarifies when local governments may tax government-owned corporations, balancing local autonomy with national exemptions.
Paid-Up Capital vs Authorized Capital Stock: Wage Order Exemption Rules in the Philippines
Philippine Supreme Court clarifies that wage order exemptions use paid-up capital, not authorized capital stock, in Central Textile Mills v. NWPC.