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Hanna Karen Almario

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Hanna Karen Almario

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From soup to nuts: Revisiting tax treaties for tax planning

by Hanna Karen Almario - August 17, 2021 - 12:00am

In determining whether the assets of the Philippine company whose shares are being sold principally consist of immovables or real properties, the audited financial statements are usually resorted to.

From soup to nuts: Revisiting tax treaties for tax planning

by Hanna Karen Almario - August 10, 2021 - 12:00am

In the field of cross-border investments, the location of the holding company that will own shares in a Philippine company is a vital consideration when planning the business structure.

Reinstated rules on deductibility of expenses, a welcome development

by Hanna Karen Almario - April 10, 2018 - 12:00am

The Bureau of Internal Revenue issued early this year Revenue Regulations No. 6-2018 to revoke RR No. 12-2013 and to reinstate the provisions of RR No. 14-2002, as amended, allowing, in certain cases, the deduction...

Turning tables: CTA grants tax refund of real estate dealer

by Hanna Karen Almario - June 3, 2014 - 12:00am

Tax refund claims can be a long and tedious process.

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