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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 »

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