BEPS Action Plan 13: Transfer pricing documentation By Reynante M. Marcelo and Ronald Steven A. Arriesgado November 9, 2015

Last week, we began the discussion on the 3-tiered standardized approach to Transfer Pricing (TP) documentation that is prescribed in Base Erosion and Profit Shifting (BEPS) Action Plan 13

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BEPS Action Plan 13: Transfer pricing documentation and country-by-country reporting By Reynante M. Marcelo and Ronald Steven A. Arriesgado November 2, 2015

Of the 15 Action Plans to address Base Erosion and Profit Shifting (BEPS), Action Plans 8 to 13, or those dealing with transfer pricing (TP), are generally expected to have an immediate

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OECD final report on Base Erosion and Profit Shifting (BEPS): Overview By Ma. Fides A. Balili and Maria Margarita D. Mallari-Acaban October 27, 2015

In last week’s column, we discussed how the Organization for Economic Cooperation and Development (OECD) issued its final report on all the 15 BEPS Action Plans on Oct. 5, which was the culmination

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OECD final report on Base Erosion and Profit Shifting (BEPS) — Overview By Ma. Fides A. Balili and Maria Margarita D. Mallari-Acaban October 19, 2015

On Oct. 5, 2015, the Organization for Economic Co-operation and Development (OECD) issued the final report on all 15 BEPS Action Plans. This caps two years of work started in September 2013,

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The dynamism of entrepreneurship By Antonette C. Tionko October 12, 2015

In the past dozen years that the SGV Foundation has been running the Entrepreneur Of The Year Philippines program, it has acknowledged nearly 200 individuals who have contributed positively to the country’s economy and, in effect, to nation-building.

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Financial technology: First mover or smart follower? By Vicky Lee-Salas October 05, 2015

All over the world, people and industries are seeing the dramatic effect of technology. As new innovations are developed, new industries, services and business models are also created.

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Claiming accrued bonuses as deductions By Joanne Marie D. Macainag-Cobacha September 28, 2015

The withholding tax on, and deductibility of, year-end bonuses to employees are issues that are frequently raised during tax examinations of a company’s books of accounts.

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