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Business Taxation 101: Situs of Taxation

By: Atty Christian Andrew Labitoria Gallardo Now that we already know the difference between an ordinary asset and a capital asset, as...

Piercing the Veil of Corporate Fiction

Christian Andrew Labitoria Gallardo[1] . Separate Juridical Personality A corporation has a separate juridical personality which is...

Business Taxation 101: Capital Gains tax

Christian Andrew Labitoria Gallardo[1] In the previous installment of this article, we have distinguished assets that are subject to...

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