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In transit on Cyber Law

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Few laws, if any, have received the minute scrutiny the Supreme Court justices gave Republic Act No. 10175. Thus, if I were a law dean, I would encourage my faculty, particularly those handling constitutional law and criminal law, to team-teach an elective to study the ramifications of the recent en banc decision of the high court on the consolidated cases questioning RA 10175, or the Cybercrime Prevention Act of 2012. The consolidated decision (the “Cyber Law decision,” for short), which disposed of several cases that was headed by Jose Jesus M. Disini Jr. et al. vs The Secretary of Justice et al., G.R. No. 203335, was issued last Feb. 18.

Posted: March 8th, 2014 in Columnists,Columns,Featured Headline,Inquirer Opinion | Read More »

How has RA 101211 been implemented?

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With the crafting of a national budget consistent with present priorities over and done with, our lawmakers ought to determine, in the exercise of oversight, how the executive branch (under two administrations) has implemented a law they passed: Republic Act No. 101211, or the Philippine Disaster Risk Reduction and Management Act of 2010.

Posted: January 10th, 2014 in Columns,Editor's Pick,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

After FedEx, do we go forward or otherwise?

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It was a surprising pronouncement made by the Fourth Division of the Court of Appeals. Issued in its Jan. 23, 2013 consolidated disposition of the cases of Merit Freight International Inc. and Ace Logistics Inc. both against Federal Express Pacific Inc. (“FedEx”), which were respectively docketed as CA – GR Sp. No. 119658 and CA – GR No. 121661, the decision delivered a message of a different kind.

Posted: August 30th, 2013 in Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

A new steward at the helm

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When Justice Roman G. del Rosario was appointed by President Aquino last March 14 as the new presiding justice of the Court of Tax Appeals, the court he was tasked to lead was very much different from the CTA that he learned about when he was a student at the University of the Philippines College of Law.

Posted: July 12th, 2013 in Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

For whom Kiobel tolls

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Last week, on April 17, the US Supreme Court, through Chief Justice John Roberts, issued a unanimous decision in the case of Kiobel et al. v. Royal Dutch Petroleum et al. (No. 10-1491). Although dealing with a case brought by Nigerians invoking an American statute, the US decision is of interest to us Filipinos because it could impact cases, like those involving Marcos human rights violations, that are brought in the United States by Filipinos for acts committed, not in the United States, but in the Philippines.

Posted: April 26th, 2013 in Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

The uncommon sense of tax law

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As a young lawyer, I used to complain to my mentor, Allison J. Gibbs, that often tax laws defy common sense. He would reply that tax laws and their implementation are simply exactions of the state to which logic or common sense take a back seat.

Posted: February 8th, 2013 in Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

More suggestions from Goltsblat BLP

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IN ADDITION to those discussed last week, Legal Update has four other practical suggestions for local enterprises. Admittedly, no amount of due diligence, no matter how thorough, can unearth all significant data about an enterprise. All investors, local or foreign, know that only too well.

Posted: November 23rd, 2012 in Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

Advice from Russia, with love

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Last week, Prime Minister Stephen Harper of Canada, like other visiting dignitaries lately, described the Philippines as an “emerging Asian tiger.” He coupled that generous description with a pledge to work toward increasing the volume of bilateral trade between Canada and the Philippines from its current level of $1.5 billion.

Posted: November 16th, 2012 in Columns,Editor's Pick,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

Mediation at the CTA

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At first blush, the idea of mediation as a mode of settling a dispute between the government and the taxpayer that has already reached the courts seems strange. It is precisely because there was no settlement at the lower levels that the matter was raised to the level of the courts. So, how then could there be, at this seemingly late stage, any possibility of mediation?

Posted: September 8th, 2012 in Columnists,Columns,Editor's Pick,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

The fine art of legal writing

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The annual filing of our income tax returns every April is never a pleasant experience. Not only do we part with our money, but filling out the ITR is also a fine art in itself.

Posted: April 28th, 2012 in Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

A contrarian view of lawyering

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Anytime now, the names of those who passed the bar examinations given last year will be released by the Supreme Court. The lucky ones will hold the distinction of being the first passers of the reformed examination format adopted by the high court under Bar Matter No. 2265, principally instituting the combination of the new multiple choice questions, designed to test knowledge of the law, with the more traditional essay type questions, intended to measure the ability to argue and persuade. They will bask in the wave of congratulatory parties; and for many a day savor the triumphant feeling of having arrived.

Posted: February 10th, 2012 in Columnists,Columns,Featured Columns,Featured Headline,Inquirer Opinion | Read More »

RATE’s not-so-gentle reminder

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The case recently filed by Revenue Commissioner Kim Henares under the revitalized Run-After-Tax Evaders (RATE) program of the government against a tax practitioner recalls a tax evasion conviction, reported in the New York Times, that was handed down by the United States District Court in Las Vegas more than 10 years ago involving a former Internal Revenue Service (IRS) lawyer.

Posted: December 2nd, 2011 in Columns,Featured Headline,Inquirer Opinion | Read More »

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