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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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When Advertising Costs Become Capital Expenditures: Lessons from CIR v. General Foods
Philippine Supreme Court ruling on when large advertising expenses are deductible business costs or capital outlays for goodwill.
When Advertising Costs Become Capital Expenditures: Lessons from Commissioner of Internal Revenue v. General F
Supreme Court ruling on when media advertising expenses are deductible business expenses or capital outlays for goodwill.
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.