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 1–1 of 1 articles for “donor's tax”

Sort:Newest Oldest

Nov 24, 2014 donor's tax fair market value share sale bir ruling tax law supreme court

Donor's Tax on Share Sales: Fair Market Value and Donative Intent

Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.