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Showing 1–2 of 2 articles for “pension fund”

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Jun 28, 2010 tax law pension fund beneficial ownership civil code tax refund withholding tax

Trust and Tax: Protecting Pension Funds Through Beneficial Ownership

How the Supreme Court protected a pension fund's tax-exempt income by recognizing beneficial ownership under Article 1452 of the Civil Code.

Aug 12, 2003 criminal-law sandiganbayan public-funds afp-rsbs jurisdiction anti-graft

Public vs Private Funds: Defining AFP-RSBS and the Reach of Anti-Graft Laws

The Supreme Court clarifies when military pension funds are public funds, affecting Sandiganbayan jurisdiction over graft cases.