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.

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Apr 16, 2008 tax-law partnership loan evidence best-evidence-rule family-business

Partnership vs Loan: Proving the True Nature of Money Transfers in Family Business Disputes

When is a transfer of funds a loan rather than a share of profits? The Supreme Court clarifies the rules of evidence in family business disputes.