- 21. INSIGHTS March Issue 2021
- (Insights)
- ... Internal Revenue Code of 1997, as amended); and c. the additional authority of the AMLC to apply for the issuance of a search and seizure order or a subpoena ad testificandum and/or subpoena duces tecum ...
- Created on 31 March 2021
- 22. Top Taxation Law Firm - 2020 Philippine Law Firm Awards
- (Awards & Rankings)
- ... Ltd., a Hong Kong-based independent media company that provides research data, rankings, investigative reports, law directories and more to lawyers and other legal and business professionals interested ...
- Created on 22 February 2021
- 23. Citira: The agony of waiting
- (Other Articles)
- ... FIRB, with Neda, DBM and Office of the President as members. Special deductions in lieu of ITH and SCIT are newly introduced or enhanced, such as double deduction for research and development and training ...
- Created on 11 January 2021
- 24. INSIGHTS December Issue 2020
- (Insights)
- ... of an educational and/or charitable, religious, cultural or social welfare corporation, institution, accredited nongovernment organization, trust or philanthropic organization or research institution or ...
- Created on 18 December 2020
- 25. Chambers and Partners Asia Pacific Guide 2021
- (Awards & Rankings)
- Chambers and Partners Asia Pacific Guide 2021 BDB Law is once again ranked as... Chambers and Partners is an independent research company operating across 200 jurisdictions ...
- Created on 16 December 2020
- 26. Revisiting Taxability of Donations
- (Business Mirror)
- ... nongovernment organization, trust or philanthropic organization or research institution or organization, provided that not more than thirty percent (30%) of said gifts shall be used by such donee for administration ...
- Created on 17 November 2020
- 27. INSIGHTS August Issue 2020
- (Insights)
- ... sales of property and other assets; c. rendering or receiving of services; d. leases; e. transfers of research and development; f. transfers under license agreements; g. transfers under finance arrangements; ...
- Created on 08 August 2020
- 28. INSIGHTS May 2020
- (Insights)
- MAY • VOL. 4 • SERIES OF 2020 INSIGHTS is a monthly publication of BDB LAW to inform, update and provide perspectives to our clients and readers on significant tax-related court ...
- Created on 11 June 2020
- 29. Digital Tax in the Philippines
- (Business Mirror)
- ... 1, 2020, the United Kingdom on the other hand, introduced a 2% DST on revenues from search engines, social media platforms, and online marketplaces. The revenue thresholds are set at GBP 500 million (USD ...
- Created on 26 May 2020
- 30. ONLINE in the Time of Corona
- (Business Mirror)
- ... are movie and video streaming and virtual gaming, apps downloading, hosting, storage or cloud computing, using search engines, e-wallets, high frequency trading or block chain technology and videotelephony, ...
- Created on 12 May 2020
- 31. BIR Revenue Regulation No. 09-2020
- (Bureau of Internal Revenue)
- Created on 08 April 2020
- 32. INSIGHTS March 2020
- (Insights)
- ... insurance policy on his own life may designate any person as beneficiary.. Based on the Requester’s research, there are instances when insurance companies refuse the designation of non-relatives ...
- Created on 04 April 2020
- 33. Reforming the real property valuation system in the Philippines – Part II
- (Business Mirror)
- ... electronic database of all real property transactions in the Philippines. The reform aims to support the development of an information database on valuation through continuing research and monitoring of ...
- Created on 10 March 2020
- 34. Is CITIRA Ready to Tax the Digital Economy?
- (Business Mirror)
- ... may not be digital in nature (e.g. commission, listing fees and service charges) 6. Online platform (e.g. offering platform to trade products and services) 7. Advertising platforms 8. Search engines 9. ...
- Created on 28 January 2020
- 35. Transfer Pricing of the Digital Economy
- (Business Mirror)
- ... a taxable presence in the said country. When a multinational enterprise that develops and maintains a digital platform, e.g., Internet search engine like Google, will not have a traditional Permanent Establishment ...
- Created on 22 October 2019
- 36. RPT Exemption
- (Business Mirror)
- ... park, where research and technology-based collaborative projects between technology and the academe thrive. "Ergo, even if the beneficial user of the property is a taxable entity if the property ...
- Created on 08 October 2019
- 37. CITIRA and the ASEAN Tax War
- (Business Mirror)
- ... 1984 and there was no special tax incentives policy, FDI increased rapidly. The same Prakarsa report cites a research from Banga (2003) in 17 Asian countries, including Indonesia, which concluded that ...
- Created on 24 September 2019
- 38. INSIGHTS May 2019 Issue
- (Insights)
- ... their taxable income equivalent to fifty percent (50%) of the total expenses for skills, training and research development expenses promoting green economy and creating green jobs as defined in the said ...
- Created on 31 May 2019
- 39. Tax Incentives for Green Jobs
- (Business Mirror)
- ... deduction from the taxable income equivalent to 50% of the total expense for skills training and research development expenses. This special deduction is over and above the allowable ordinary and necessary ...
- Created on 07 May 2019
- 40. Adding PDF Content
- (Manual)
- ... > Articles Filter the list of articles by clicking "Search Tools" and selecting the category you wish to filter (i.e. Business Mirror, BIR Issuances, etc.) Click the top article on that list to open ...
- Created on 09 August 2018