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 1–4 of 4 articles for “mergers”

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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.

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.

Jun 29, 1998 corporate law mergers successor liability corporation code contract enforcement commercial law

Corporate Mergers and Contract Enforcement: Successor Liability in the Philippines

When a Philippine corporation merges, the surviving company assumes all rights and liabilities—even for contracts signed after the merger agreement.