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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Philippine Taxation: Source of Income for Satellite Communication Services
Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.
Philippine Taxation of International Air Carriers: Income Tax for Off-Line Operations
Off-line international air carriers selling tickets in the Philippines are subject to 32% income tax, not the 2.5% gross Philippine billings tax.
VAT Zero Rating on Services: Clarifying the Destination Principle in Philippine Taxation
Learn how the Supreme Court clarified the destination principle for VAT zero-rating on services in the Philippines and what it means for businesses.