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.
Dividends vs Capital Gains: Taxing Share Redemptions Under the RP-US Treaty
Supreme Court rules on whether share redemption proceeds are dividends or capital gains under Philippine tax law and the RP-US Tax Treaty.
Tax Treaty Benefits: Prior Application Not Always Required for Refunds
Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.