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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Tax Assumption vs. Tax Exemption: Who Pays When International Agreements Are Involved
The Supreme Court clarifies the difference between tax assumption and tax exemption in Mitsubishi Corporation v. CIR, and who bears the tax burden.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Extortion in Labor Disputes: Upholding Termination Based on Substantial Evidence
SC ruling on Mitsubishi Motors v. Simon clarifies that substantial evidence, not proof beyond reasonable doubt, suffices to justify dismissal for serious misconduct.
Probationary Period vs Regular Employment: What Happens When Probation Expires
When a probationary employee completes six months, regularization follows automatically. Mitsubishi Motors v. CPLU explains the rules.