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 merger”

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Nov 18, 2021 corporate veil execution of judgment successor liability pierce the corporate veil civil procedure

Corporate Veil and Judgment Execution: Can a Successor Corporation Be Held Liable?

When a judgment debtor's assets pass to another corporation, can the winner enforce the judgment against the successor? The Supreme Court explains.

Sep 29, 2014 corporate law documentary stamp tax merger tax refund bir

Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring

The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.

Aug 1, 2012 corporate merger garnishment surviving corporation bank deposits civil procedure

Corporate Merger and Garnishment: Surviving Corporation's Liability for Pre-Existing Obligations

When banks merge, the surviving corporation inherits garnishment obligations of the absorbed bank. The Supreme Court explains why.