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Arianne C. Artugue

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Arianne C. Artugue

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The guiding hand of due process in tax audit

by Arianne C. Artugue - March 25, 2014 - 12:00am

The Bureau of Internal Revenue (BIR) has evidently illustrated zealousness in tax collection over the years.

SEC on ‘capital’ requirement: Adding substance to constitutional spirit

by Arianne C. Artugue - July 23, 2013 - 12:00am

Section 10, Article XII of the Philippine Constitution provides that the Congress must reserve certain areas of investment to Filipinos or to corporations or associations of which at least 60 percent of capital is...

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