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Reasonable criteria for tax deductibility in Philippines

By Jacqueline Ann A Tan, ACCRALAW

The BIR’s RMC No.81-2025 sets rules on deductible business expenses, stressing they must be ordinary, necessary, reasonable, and well-documented under Philippine tax law

Philippines update: The VAT on digital services

By Karen Ocampo, Ocampo and Suralvo

Wilson, Harneys and Loeb assist BitFuFu’s SPAC listing

Wilson Sonsini, Harneys and Loeb & Loeb has assisted on BitFuFu’s merger with SPAC Arisz Acquisition to list on the Nasdaq

Best-laid plans

Janet Hui, the new co-chair of the International Bar Association’s antitrust section, talks her ambition to broaden the horizons for Chinese lawyers in the competition arena, and her unusual career journey

A comparison of tax laws

Policymakers in the region are working to strike a balance between promoting economic development and raising revenue. Companies need to take a bird’s-eye view of the implications for their businesses

Interim union budget: hits and misses

By Amit Singhania and Gouri Puri, Shardul Amarchand Mangaldas

Prevention and control of tax risks in equity M&A

By Yang Bin and Qiu Yafei, East & Concord Partners

South Africa to overhaul tax law

By Gary Vogelman and Janel Strauss, Edward Nathan Sonnenbergs

Taxation of the shipping income of foreign companies

By Chen Weidong and Steven Zhou, Dacheng Law Offices

Budget changes the taxation of cross-border transactions

By Peter Dachs, Edward Nathan Sonnenbergs

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Laws and regulations on private equity funds in Japan

By Yuki Sato, Chiho Saito and Taiki Hashimoto, So & Sato Law Offices

Navigating legality and validity of non-competes

By Zhu Tao and Guo Zhiyan, ETR Law Firm

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Correspondents

Delhi High Court anti-arbitration injunction Singapore

India to be an outlier in dispute resolution

By Sneha Jaisingh and Rasika Alur, Bharucha & Partners
Strategic investor definition for REITs and InvITsvideo

Reforms widen REITs and InvITs investor base

By Parag Bhide, Bharucha & Partners
Reasonable Criteria For Tax Deductibility In Philippines

Reasonable criteria for tax deductibility in Philippines

By Jacqueline Ann A Tan, ACCRALAW
Foreign direct investment in India’s hospital sector

Hospitals in India a healthy investment opportunity

By Anand Jayachandran and Aditya Prasad, Cyril Amarchand Mangaldas

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