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 1–8 of 8 articles for “merger”

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Feb 18, 2026 estate tax train law inheritance bir family home deduction

Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries

Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.

May 12, 2024 tax law tax credit irrevocability rule corporate taxation nirc

Irrevocability of Tax Credit Options: A Guide for Philippine Corporations

Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.

Dec 6, 2021 property-law liquidation foreign-ownership execution-levy corporation-code torrens-system

Equitable Interest: How Liquidating Dividends Impact Foreign Land Ownership in the Philippines

SC ruling on whether a foreign stockholder's liquidating dividends in Philippine land may be levied to satisfy judgment debts.

Nov 18, 2021 corporate veil execution of judgment successor liability pierce the corporate veil civil procedure

Corporate Veil and Judgment Execution: Can a Successor Corporation Be Held Liable?

When a judgment debtor's assets pass to another corporation, can the winner enforce the judgment against the successor? The Supreme Court explains.

Feb 25, 2020 tax law capital gains tax share swap nirc supreme court 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.

Sep 29, 2014 corporate law documentary stamp tax merger tax refund bir

Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring

The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.

Sep 7, 2000 prescription statute of limitations written contracts civil code breach of contract

Statute of Limitations in Philippine Contract Law: The 10-Year Rule for Written Contracts

Learn the 10-year prescriptive period for written contracts in the Philippines, when it starts, and how the Supreme Court applied it in a stock pledge dispute.

Aug 4, 1999 labor law innocent bystander rule labor injunction corporate restructuring picketing msf tire

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.