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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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.