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 1–1 of 1 articles for “tax-evasion”

Sort:Newest Oldest

Sep 14, 2004 tax-law tax-evasion tax-avoidance corporate-veil pierce-corporate-veil estate-tax

Piercing the Corporate Veil When Tax Avoidance Becomes Evasion

The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.