Philippines – Cookies & Similar Technologies
By: Atty. Edsel F. Tupaz (Senior Partner) & Atty. Hans R. Ong (Junior Associate) * Special thanks to Mr Joaquin Balina for his research contribution. July 22, 2025
How the BSP is Curbing Money Laundering
By: Atty. Mark Gorriceta & Atty. Edrian M. Apaya October 3, 2025 – The Philippines’ battle against dirty money is far from over. Although the country had been removed from the Financial Action Task Force (FATF) “grey list” in February 2025, unrestricted gambling remains a major source of corruption and money laundering.
The Capital Markets Efficiency Promotion Act: Advancing Taxation for Economic Progress
By: Atty. Joshua P. Francia September 10, 2025 – Recognizing the vital role of the financial sector in sustaining the country’s long-term economic growth, President Ferdinand R. Marcos, Jr. signed into law Republic Act No. 12214, also known as the Capital Markets Efficiency Promotion Act (CMEPA). The CEMPA, which took effect on July 1, 2025, …
Trustmark: What it Means to One’s Online Business
By: Atty. Mark Gorriceta & Atty. Micaela V. Galvez August 8, 2025 – Online shopping has revolutionized consumer behavior worldwide, and the Philippines is no exception. In 2023, the Internet Transactions Act (ITA) aimed to foster trust between online merchants and consumers while spurring growth in the Philippine digital economy.
Why Electric Vehicles are a Wise Investment for Filipinos
By: Atty. Mark Gorriceta & Raffy Cedro July 25, 2025 – Amid the looming repair of major portions of EDSA and its disruption of traffic comes an influx of electric vehicles (EVs) in the metro.
Caught on Cam: Zooming Into the NPC’s Vlogging Guidelines
By: Atty. Maria Angela T. Mercado June 30, 2025 – In today’s digital age, social media has become an integral part of our daily lives. Our social media feeds now function as digital windows that enable us to showcase our, and peer into others’, curated lives.
You Might as Well-Known: Highlights of IPOPHL’s Rules on the Register of Well-Known Marks
By: Atty. Luis Teodoro B. Pascua June 19, 2025 – Well-known Marks are a subset of trademarks that possess a high degree of reputation, recognition, and consequently, protection. In the Philippines, well-known marks, “whether registered or unregistered, is afforded substantial legal protection by granting the exclusive right to prevent others from using identical or confusingly …
MERGERS & ACQUISITIONS LIECHTENSTEIN
Overview Mergers, acquisitions, and corporate transformations in Liechtenstein occur within a unique nexus of domestic law and European Economic Area (EEA) frameworks. Liechtenstein’s small yet sophisticated market means that most transactions are cross-border in nature, often involving foreign investors or group restructurings across jurisdictions. The Principality’s Persons and Companies Act (Personen- und Gesellschaftsrecht) (PGR) provides …
Nuances of Liechtenstein Tax Structure: An Overview of the Taxation of Natural and Legal Entities and International Tax Law
Direct Taxes on Natural Persons In Liechtenstein, natural persons are subjected to wealth and income taxes. Both state and municipal taxes are imposed, with the state tax rate escalating progressively within an eight-tier rate structure, the highest tariff being 8%. The municipal tax operates by adding a surcharge to the state tax, ranging between 150% …
The Financial Service of Issuance Business under MiFID in Europe
Introduction The realm of financial services is replete with complexities, particularly when it comes to the issuance of financial instruments. The European Markets in Financial Instruments Directive (MiFID 2 as amended) provides a legal framework that governs the issuance business, a term that encapsulates the issuance of financial instruments for one’s own risk or the …
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