A woman named Cory

ON Thursday, January 25th, it would be the birth date of former Philippine President Corazon C. Aquino. She was born in 1933 in a farming...

Even in policy-making, there is a time for everything

We all want a perfect world. Just before 2017 came to a close, the Tax Reform for Acceleration and Inclusion (TRAIN) package was enacted into...

Institutional equality

Under Article XVII of the 1987 Constitution, there are three methods by which amendments or revisions to the Constitution may be proposed, namely: 1)            By...

Bounce back

All of us, in some way or another, are of service to people. For example, political appointees serve the public in general. And, once...

The making of a global professional

Conclusion Global acumen, according to Pricewaterhouse Coopers (PwC), is the ability to operate and collaborate effectively with a mind-set that transcends geographic and cultural differences....

Buying stock market value

WITH all the excitement—bordering on raging hysteria as usual—regarding the Securities and Exchange Commission (SEC) decision regarding the online news site Rappler, let me give...

Sustainability 101

The global development goals adopted by the United Nations and its member-states for 2016 to 2030 are the Sustainable Development Goals (SDGs), collectively called...

A test case for the newly created PACC

HERE’S a test case for the newly created Presidential Anti-Corruption Commission (PACC): the unlawful release of P38.807 billion from the proceeds of the Malampaya natural gas project...

Sweet tax for health

THE Comprehensive Tax Reform Program (CTRP) under this current administration is one of the major amendments in the Philippine Tax Code since the 1997 Tax...

The Santo Niño and little children

A feast proper to the Philippines is our celebration of the Santo Niño every third Sunday of January. Jesus as a little child images...

SMC’s P700-B airport project grounded by the ICC

IT looks like the plan of San Miguel Corp. (SMC) to build a P700-billion airport project will have to wait a little longer. ...

As the new year begins

ON top of the things that many Filipinos have in their minds right now are the effects and repercussions of the new tax-reform law....

Estate-tax changes under TRAIN law

ON December 19, 2017, package 1 of the Tax Reform for Acceleration and Inclusion (TRAIN), otherwise known as Republic Act (RA) 10963, was signed...

The making of a global professional

IT has been two years since I first set foot in New York City as an auditor. Now that my stint is over, the...

Do we suffer from ‘bureauphobia’?

In order for public-private partnership (PPP) arrangements to happen, there must be private sector proponents (PSPs) who are willing to deal with the government...

Master of disaster

Based on some statistics of the National Disaster Risk Reduction and Management Council (NDRRMC), the government recorded 155 disaster casualties in 2015—a decrease from 295...

Seeing 2018 as a year of delight and fright

THE year 2017 was a good year for the global economy. The US growth rate was nearly explosive, equities boomed, unemployment rate reduced and...

Tale of contrasting views on transport modernization, taxes

JEEPNEY groups have opposing positions on transport modernization and on tax reforms, resulting in fuel-price hikes and demands for fare hikes, which are now triggering...

Agricultural insurance in the Philippines

THE Philippines is the third-most disaster-prone country in the world, experiencing an average of 20 typhoons per year. As an economy that is highly dependent...

Maximizing OFW earnings

It would take long lines, a clean bill of health, early-morning appointments and lots of patience before one gets a chance to work in...