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 13 of 3 articles for corporate restructuring

Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions

The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.

MSF Tire v. CA: When a Company Cannot Claim "Innocent Bystander" Status in Labor Disputes

The Supreme Court clarifies when a company with ties to a business in a labor dispute cannot claim "innocent bystander" status to obtain an injunction against picketing.

Successor Liability in Philippine Labor Law: When New Owners Inherit Labor Obligations

Learn when a successor company inherits a predecessor's labor obligations under Philippine law, based on the Caliguia ruling.