The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon

Quisumbing Torres

Work +63 2 819 4700
Fax +63 2 816 0080

Mia Carmela Imperial

Work +63 2 819 4956
Baker McKenzie LLP

Work Department

Mia Imperial is a partner in Quisumbing Torres' Dispute Resolution Practice Group. She heads the Restructuring & Insolvency Focus Group and is a member of the Competition Focus Group.


Mia handles restructuring and insolvency litigation; intra-corporate disputes; regulatory proceedings; competition law enforcement and litigation; criminal and cybercrime litigation; and anti-corruption compliance and governance matters. Aviation, energy/infrastructure, healthcare, consumer goods are among the industries that Mia represents. Representative Legal Matters: 1) Advise and represent a multinational company engaged in equipment engineering, and an international diversified commodities merchandising and trading company, both unsecured creditors of an insolvent Philippine fertilizer manufacturing company, in corporate rehabilitation/restructuring proceedings before the Philippine courts in September 2015. 2) Represent a global healthcare company in three administrative proceedings before the Food and Drug Administration, all of which target one of the client’s key products (dengue vaccine). 3) In collaboration with another Philippine law firm, assist a US-based financial services company in a raid conducted by the National Bureau of Investigation’s Anti-Organized and Transnational Crime Division on its Philippine branch and caused the dismissal of criminal charges for securities fraud filed against the company's employees. 4) Assist a leading provider of motor oil and automotive lubricants in connection with the Department of Trade and Industry Fair Trade and Enforcement Bureau’s enforcement action and complaint against supposed products in the Philippine market violating safety standards. 5) Defend a fashion and fragrance business based in Spain, and a German manufacturer of optical systems, industrial measurements and medical devices against their Philippine distributors' claims in relation to the termination of their Distribution Agreements. 6) Defend a multinational company engaged in oil and gas exploration and production against a complaint filed by an international environmental non-government agency with the Commission on Human Rights, in relation to the supposed impact of carbon emissions on climate change. 7) Advise and represent a China-based developer and supplier of electric power equipment on various EPC issues in several solar power plant projects in the Philippines. 8) Represent one of the world's largest anti-slavery not-for-profit organization, on pro bono basis,  in several retaliatory suits filed by suspected human traffickers. 


Trained Philippines; qualified 2000; apprenticeship at Sycip Salazar Gatmaitan & Hernandez 1997; law clerk/associate Castillo Laman Tan Pantaleon & San Jose 1999-2000; joined Quisumbing Torres in mid-2000, and rose to senior associate; engaged in private entrepreneurial ventures from January 2011 to July 2012; before re-joining Quisumbing Torres in 2015, worked for the Office of the General Counsel of the Asian Development Bank and as corporate counsel for a US-based management consulting, technology services and outsourcing company; partner Quisumbing Torres 2015.


English; Filipino.


Member, Integrated Bar of the Philippines;  Director, Integrated Bar of the Philippines, Makati Chapter; Trained Arbitrator, Philippine Dispute Resolution Center, Inc.; Member, Ateneo Human Rights Center; Member, Philippine Chamber of Commerce and Industry; Member, European Chamber of Commerce of the Philippines; Member, International Bar Association


Ateneo de Manila University (J.D. with Honors) (1999);  Ateneo de Manila University (A.B. Philosophy) (1994)


Dispute resolution

Within: Dispute resolution

The dispute resolution team at Quisumbing Torres acts in arbitration proceedings, commercial disputes and civil and administrative litigation, representing clients such as Uber Systems, UHS Essential Health Philippines and Publicis Groupe. The key partners within the practice are Donemark Calimon, Ramon Quisumbing, Rodrigo Quimbo, Miguel Galvez and Mia Imperial.

[back to top]

Back to index

Legal Developments by:
Baker McKenzie LLP

  • The New Turkish Code of Obligations: Important Changes for Leases of Residential & Business Premises

    For decades, the primary Turkish laws governing leases of residential and business premises have been the Law on Leasing Real Property dated May 27, 1955 (the “Lease Law”) and the Turkish Code of Obligations No. 818 dated April 22, 1926 (the “Obligations Code”). Both of these laws, however, will be repealed and replaced with the new Turkish Code of Obligations No. 6098 dated January 11, 2011 (the “New Obligations Code”), which will enter into force on July 7, 2012.
    - Esin Attorney Partnership

Legal Developments in Philippines

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • SyCipLaw TMT Bulletin: “More Philippine Data Privacy Act: Are you Ready for Phase II?”

    Controllers and processors who have completed Phase I registration with the National Privacy Commission (NPC) will now have to gear up for Phase II. Phase II involves providing the NPC certain information on the organization’s compliance with the Data Privacy Act (DPA).
  • Getting the Deal Through: Appeals 2017

    The Philippine chapter of Getting the Deal Through: Appeals 2017 was contributed by SyCipLaw partner Ramon G. Songco and associate Kathleen Kay A. de Guzman . The chapter provides key insight into the appellate stage of dispute resolution in the Philippines.
  • The International Comparative Legal Guide to: Patents 2018

    The Philippine chapter of the International Comparative Legal Guide to: Patents 2018 was contributed by SyCipLaw partners Enrique T. Manuel and Vida M. Panganiban-Alindogan . The chapter answers key questions on patent enforcement, patent amendment, licensing, patent term extension, patent prosecution and opposition, border control measures, and antitrust laws and inequitable conduct. It also gives an overview on current patent developments in the country.
  • IBA Taxes Committee: “Developments in Philippine Tax Laws and Regulations”

    The International Bar Association’s (IBA) Taxes Committee published its annual update on tax developments by jurisdiction for 2017. The 2017 update includes a Philippine report by SyCipLaw partner Hiyasmin H. Lapitan entitled “Developments in Philippine Tax Laws and Regulations”. The Philippine report summarizes recent updates related to tax treaty relief, passed-on gross receipts tax, alternative modes of paying taxes, reduction of real property tax on independent power producers, and case law, as well as upcoming tax reform developments.
  • ALB: “Enforcement Update: Philippine Competition Act”

    The August 2017 issue of the Asian Legal Business (ALB)  includes a Philippine regional update by SyCipLaw partner  Arlene M. Maneja entitled, “Enforcement Update: Philippine Competition Act”. The article summarizes the administrative, civil and criminal penalties that apply to companies that have yet to comply with the Philippine Competition Act (PCA). The transitional clause of the PCA to enable parties to renegotiate agreements or restructure their businesses to comply with the law expired on August 7, 2017.
  • CPO: “Philippines: To Be or Not To Be a Data Protection Officer (DPO)”

    Chief Privacy Officer (CPO) Magazine, an online publication owned by Data Privacy Asia, featured an article by SyCipLaw partner Rose Marie M. King-Dominguez . Entitled “Philippines: To Be or Not To Be a Data Protection Officer (DPO) ”, the article discusses the qualifications and responsibilities of a DPO as outlined in the Philippine Data Privacy Act of 2012. It also outlines difficulties companies may experience in the appointment of a DPO.
  • ALB: “Guidelines on Related Party Transactions for Insurers in the Philippines”

    The July 2017 issue of the Asian Legal Business (ALB) includes a Philippine regional update by SyCipLaw partner Hiyasmin H. Lapitan and associate Jo Margarette W. Remollo entitled, “Guidelines on Related Party Transactions for Insurers in the Philippines ”. The article summarizes the Insurance Commission’s compliance guidelines on related party transactions, as set out in Insurance Circular Letter No. 2017-29. The Circular covers insurers, reinsurers, branch offices of foreign insurers, mutual benefit associations, pre-need companies, and health maintenance organizations and their intermediaries.
  • Philippines Chapter in The Tax Disputes and Litigation Review - Edition 5

    The Philippines section of The Tax Disputes and Litigation Review - Edition 5 contains information on commencing disputes, including national and local taxes; courts and tribunals; penalties and remedies; tax claims, including recovering overpaid taxes, challenging administrative decisions, and claimants; costs; alternative dispute resolution; anti-avoidance; double taxation treaties; areas of focus; and outlook and conclusions. The section was contributed by SyCipLaw partner  Carina C. Laforteza  with support from associate  Mark Xavier D. Oyales .
  • IFLR: “Philippines: Acquiring insurance brokers”

    The April issue of the International Financial Law Review (IFLR) includes an international briefing article by SyCipLaw partner  Hiyasmin H. Lapitan  entitled “Philippines: Acquiring insurance brokers”. The article discusses the new requirement by the Philippine Insurance Commission (IC) for advance approval to acquire a stake in a Philippine corporation that is licensed as an insurance broker or reinsurance broker. This requirement is noted in the IC’s circular letter number 2017-09 dated February 14, 2017, which prescribes guidelines on the documentation requirements for acquiring a domestic insurance or reinsurance broker.
  • SyCipLaw Tax Bulletin: Philippine BIR Rules on Proper Tax Treatment of Passed-on Gross Receipts Tax

    On June 13, 2016, the then Commissioner of Internal Revenue issued Revenue Memorandum Circular No. 62-2016 purporting to clarify the proper tax treatment of percentage tax or gross receipts tax (GRT) due on transactions covered by Sections 1211 and 1222 of the Tax Code which are shifted through contractual stipulations to borrowers/customers/clients (“passed-on” GRT). Banks, non-bank financial intermediaries performing quasi-banking functions are subject to GRT under Section 121 while financing companies and other financial intermediaries not performing quasi-banking functions are subject to GRT under Section 122. The effectivity of this circular was suspended on July 1, 2016 by the new Commissioner of Internal Revenue. However, on November 15, 2016, the suspension was lifted by RMC No. 127-2016 rendering RMC No. 62-2016 effective immediately.