Withholding Tax Violations: Criminalizing the Failure to Remit Deducted Employee Taxes (Philippines)
Philippine rules on withholding tax, failure to remit, and responsible corporate officer liability under NIRC Section 255 and related penalties.
Structuring Operation and Maintenance (O&M) Agreements: Tax Implications for Foreign Contractors
Guide to structuring O&M agreements to reduce withholding tax and manage permanent establishment risk for foreign contractors in Philippine energy.
Managing Withholding Taxes on Foreign IP Used in Geothermal Power Generation in the Philippines
Guide to Philippine withholding tax on royalties for foreign geothermal patents and technical know-how, including sourcing, treaty relief, and audits.
Managing the Tax Implications of Licensing Wind Technology to Local Branches: Philippine Withholding Tax on Foreign Royalties from Wind Farm Operations
Explains Philippine withholding tax on foreign royalties from wind technology licensing, treaty rates, MFN limits, and ITH considerations.
Remitting Royalties for Solar Manufacturing Patents to Foreign Parent Companies (Philippines): BSP and BIR Banking and Tax Procedures
Guide to Philippine royalty remittance for solar patents: BIR treaty benefits process, MFN limits, and withholding tax documents for bank remittances.
Suing a Philippine Subsidiary for Defaulting on Foreign Parent Debt or Intercompany Loans (Civil Case Steps, Choice-of-Law Issues, and Philippine Withholding Tax Treatment)
A guide to suing a Philippine subsidiary for intercompany loan default, with choice-of-law points, FRIA issues, and withholding tax duties.
Withholding Tax Obligations: The Consequences of Failing to Remit Remote Worker Contributions in the Philippines
Philippine rules on withholding tax for remote worker wages, employer duties, penalties, and when corporate officers may face criminal charges for non-remittance.
Structuring Software Licensing Agreements and Ensuring Tax Compliance for Cross-Border Technology Transfers in the Philippines
Guide to Philippine software licensing and technology transfer contracts, focusing on withholding tax treatment of royalties and cross-border drafting points.
Ensuring Tax Compliance for Cross-Border Technology Transfers in Software Licensing Agreements in the Philippines
Guide to Philippine software licensing and technology transfer contracts, focusing on withholding tax treatment of royalties and cross-border drafting points.
How to Reduce Withholding Tax on Intellectual Property Royalties under various Philippine Tax Treaties
Philippine withholding tax on royalties, treaty rates, and IPOPHL registration rules for foreign franchisors and tech licensors.
