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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Transfer Pricing Benchmarking Study in the Philippines: A Practical Guide
Learn how a transfer pricing benchmarking study works in the Philippines under RR No. 2-2013, from comparability analysis to the arm's length range.
Transfer Pricing Audit in the Philippines: How the BIR Reviews Related-Party Transactions
A transfer pricing audit in the Philippines begins with BIR risk assessment of related-party transactions. Learn the rules, thresholds, and taxpayer defenses.
Transfer Pricing Rules for a Philippine Subsidiary and Its Foreign Parent
How Philippine transfer pricing rules apply to transactions between a Philippine subsidiary and its foreign parent, including the arm's length principle and BIR reporting.
Transfer Pricing Documentation in the Philippines: Who Must Prepare It
Who must prepare transfer pricing documentation in the Philippines? Learn the BIR thresholds under RR No. 34-2020 and when a TPD is mandatory.
Transfer Pricing Thresholds Philippines: When Documentation Becomes Mandatory
Transfer pricing thresholds in the Philippines determine when a taxpayer must prepare Transfer Pricing Documentation. Learn the peso limits and who must file.