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.

Showing 1–3 of 3 articles for “corporate income tax”

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Feb 18, 2026 foreign investment business registration corporations partnerships foreign ownership

Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules

A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.

Oct 29, 2024 qualified theft grave abuse of confidence criminal law revised penal code supreme court

Qualified Theft vs. Simple Theft: When Does Grave Abuse of Confidence Apply?

The Supreme Court clarifies when employee theft becomes qualified theft, requiring proof of special trust beyond ordinary employer-employee relations.

Jan 14, 2020 taxation international shipping demurrage gross philippine billings corporate income tax supreme court

Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping

The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.