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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Nov 9, 2020 tax-law initial-public-offering section-127 bir capital-gains-tax

Understanding Tax Implications of Initial Public Offerings: Separate vs Joint Computation

The Supreme Court clarifies how IPO taxes on primary and secondary offerings are computed under the National Internal Revenue Code.