SyCip Salazar Hernandez & Gatmaitan (SyCipLaw) senior partner Carina "Caren" Laforteza and special counsel Catherina "Kate" Fernandez discuss the taxation of AI in light of recent developments concerning the concept of situs of taxation as interpreted by the Bureau of Internal Revenue (BIR), the local tax authority in the Philippines. RMC No 5-2024 On 10 January 2024, the BIR issued Revenue Memorandum Circular (RMC) No 5-2024 to clarify the taxation of cross-border services in the Philippines. The RMC expanded the coverage of the Philippine Supreme Court's en banc decision in the case Aces Philippines Cellular Satellite Corp. v Commissioner of Internal Revenue, dated 30 August 2022...
SyCip Salazar Hernandez & Gatmaitan
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Offices
Overview
SyCip Salazar Hernandez & Gatmaitan (SyCipLaw) is one of the largest law firms in the Philippines with branch offices in Cebu City, Davao City, and the Subic Freeport Zone. It is a full-service law firm and was founded in 1945.
We offer a broad and integrated range of legal services, including those in the following fields:
* M&A and Special Projects
* Banking, finance and securities
* Corporate services and general commercial law
* Employment law and immigration
* Litigation and dispute resolution
* Tax
* Intellectual property
SyCipLaw has specialists in key practice areas such as anti-trust and competition, energy, infrastructure, real estate, data privacy, natural resources, government contracts, insurance, international arbitration, and TMT.
We represent clients from almost every industry and enterprise, and the firm’s client portfolio includes local and global business leaders. We also act for governmental agencies, international organizations, and non-profit institutions.
SyCipLaw is ranked as a top-tier firm by Chambers Asia-Pacific, Chambers Global, Asia-Pacific Legal 500, Asialaw Profiles, IFLR1000, and the ALB M&A rankings.
We maintain links with established and leading firms based in other jurisdictions, including the United States, and countries in Europe and Asia.
Year this Office was Established: 1945
Lawyers Worldwide: 152
Notable
Areas of Practice
Professionals
Partners
Jan Celine C. Abano-Ranada
PartnerLeah C. Abutan
PartnerRoshni V. Balani
PartnerMelyjane G. Bertillo-Ancheta
PartnerRodelle B. Bolante
PartnerEaster Princess U. Castro
PartnerHector M. De Leon
Managing PartnerJohn Paul V. de Leon
PartnerAnthony W. Dee
PartnerLeslie C. Dy
PartnerRafael L. Encarnacion
PartnerVicente D. Gerochi IV
PartnerJoanna Marie O. Joson
PartnerRose Marie M. King-Dominguez
PartnerCarina C. Laforteza
PartnerHiyasmin H. Lapitan
PartnerFranco Aristotle G. Larcina
PartnerRonald Mark C. Lleno
PartnerCarlos Roberto Z. Lopez
PartnerArlene M. Maneja
PartnerImelda A. Manguiat
PartnerEnrique T. Manuel
Head, Intellectual Property DepartmentRolando V. Medalla, Jr.
Head, Tax DepartmentMaria Teresa D. Mercado-Ferrer
PartnerMarianne M. Miguel
PartnerRicardo Maria P.G. Ongkiko
Head of the Litigation DepartmentJose Florante M. Pamfilo
PartnerDante T. Pamintuan
PartnerVida M. Panganiban-Alindogan
PartnerBenedicto P. Panigbatan
PartnerMa. Patricia B. Paz-Jacoba
PartnerMarievic G. Ramos-Anonuevo
PartnerRocky Alejandro L. Reyes
Head of Special Projects DepartmentAaron Roi B. Riturban
PartnerRussel L. Rodriguez
PartnerAngel M. Salita, Jr.
PartnerRamon G. Songco
PartnerLozano A. Tan
Of CounselMarietta A. Tibayan
PartnerPhilbert E. Varona
PartnerAssociates
Austin Claude S. Alcantara
Senior AssociateIl Young Choi
AssociateMark Kevin U Dellosa
AssociateCamille Angela M. Espeleta
AssociateKristina Paola P Frias
AssociateRicardo Jesus E. Gutierrez
AssociateKatherine C Lee
AssociateAaron Jeric M Legaspi
AssociateJosef DS Legaspi
IT ManagerEugenio M Leynes
AssociateBhong Paulo A. Macasaet
Senior AssociateMa. Luisa D. Manalaysay-Sabornay
AssociateRomegio D Mora
AssociateAnne Katherine P. Navarrete
AssociateDanielle Mae D. Navarro
AssociateMaria Christina C. Ortua
Senior AssociateMark Xavier D. Oyales
AssociateEmmar Benjoe B. Panahon
Senior AssociateJavierose M Ramirez
AssociateLoubelle L Razon
AssociateJohn Christian Joy A. Regalado
Senior AssociateRamon I Rocha IV
AssociateRenz Jeffrey A Ruiz
AssociateNikko Emmanuel D Silva
AssociateTania Stephanie T Telow
AssociateJoan Mae S. To Conejos
Senior AssociateMaria Viola B. Vista
Senior AssociateOf Counsel
Simeon Ken R. Ferrer
Of CounselEmmanuel M. Lombos
Of CounselOther
Araceli Bundoc
Human ResourcesCecile Margaret E. Caro-Selvaggio
Special CounselMarie Ingcoco
Business Development ManagerArticles
SyCipLaw's Top 10 Tax Issues and Practical Solutions (T.I.P.S.) for 2023
SyCipLaw’s Tax Department has listed down its Top 10 Tax Issues and Practical Solutions (T.I.P.S.) for 2023. Please read the full text hereor via this
SyCipLaw retained its Band 1 rankings in the Chambers Global Guide 2024 for the following practice areas: Banking & Finance, Corporate/M&A, and Projects, Infrastructure & Energy. The firm also maintained its Spotlight ranking in Banking & Finance: Capital Markets.In addition, the following partners retained their individual rankings:Hector M. de Leon, Jr., Eminent Practitioner in Projects, Infrastructure & EnergyRocky Alejandro R. Reyes, Band 3 in Projects, Infrastructure & EnergyRose Marie M. King-Dominguez, Band 2 in Corporate/M&AVicente D. Gerochi IV, Band 2 in Banking & FinanceArlene M. Maneja, Band 4 in Corporate/M&AMelyjane G... SyCipLaw has been featured for the first time in the recently launched The Legal 500 Asia Pacific Green Guide 2024. The Firm has been cited for its significant contribution to the green transition through its client work and thought leadership commitment, with a strong focus on Environmental, Social, and Governance (ESG).SyCipLaw was spotlighted for its work on the provision of a US$500,000 facility by UBS Optimus Foundation to Blue Alliance, whose purpose is to promote the protection and restoration of marine ecosystems in the Oriental Mindoro province. The Firm also advised on tax implications and negotiated necessary corporate approvals...
SyCipLaw Retains Band 1 Rankings in Chambers Global Guide 2024
SyCipLaw Featured in The Legal 500 Asia Pacific Green Guide 2024