From the library

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.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

Showing 1–3 of 3 articles for “goodwill”

Public Hearing Imperative Invalidating Ordinances Without Community Input

A municipal ordinance imposing goodwill fees without a valid prior public hearing is void, the Supreme Court rules.

When Advertising Costs Become Capital Expenditures: Lessons from CIR v. General Foods

Philippine Supreme Court ruling on when large advertising expenses are deductible business costs or capital outlays for goodwill.

When Advertising Costs Become Capital Expenditures: Lessons from Commissioner of Internal Revenue v. General F

Supreme Court ruling on when media advertising expenses are deductible business expenses or capital outlays for goodwill.