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Karen S. Baquiran

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Karen S. Baquiran

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Articles
Authors

Tax in the time of COVID-19

by Karen S. Baquiran - March 24, 2020 - 12:00am

As of the time of this writing, the recorded number of people infected with the coronavirus disease 2019 or COVID-19 in the Philippines has reached 217, with 17 deaths and eight recoveries.

Recapitalization and reincorporation under CITIRA

by Karen S. Baquiran - October 29, 2019 - 12:00am

Under the Tax Code, the general rule is that gains from a sale or disposition of properties are recognized and subjected to tax.

The defense of arm’s length

by Karen S. Baquiran - March 26, 2019 - 12:00am

Capital gains tax (CGT) is imposed on the net capital gains realized during the taxable year from the sale of shares of stocks in a domestic corporation not traded in the stock exchange.

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