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26 Dec Tsunami: A Wake up call for disaster preparedness
Published Jan 7,2005 issue of TODAY, Business Section
 
Did Jesus have one too many paternal grandfathers?
Published Dec 28,2004 issue of TODAY, Business Section

Lowly pawnshops show lofty banks the way
Published Dec 10,2004 issue of TODAY, Business Section

MORE RULES FOR CORPORATE TRUSTEES
Published Dec 3, 2004 issue of TODAY, Business Section

Will the Survivorship Agreement survive?
Published Nov 26,2004 issue of TODAY, Business Section

Revealing Wills
Published Nov 19,2004 issue of TODAY, Business Section

A view of Diliman from the heights of Loyola
Published Nov 11,2004 issue of TODAY, Business Section

Faulty rhetoric in tax system reforms
Published Oct 6,2004 issue of TODAY, Business Section

Think of the Tax Amnesty as a Tax Jubilee
Published Sep 29,2004 issue of TODAY, Business Section

The Miami Herald Publishing Case
Published Sep 22,2004 issue of TODAY, Business Section

For the nth time, I am not this year’s examiner in Taxation!

Rationalizing Tax Rationalization
Published Sep 1,2004 issue of TODAY, Business Section

Changing Minds
Published Aug 25,2004 issue of TODAY, Business Section

FPJ was natural-born, yes. In fact, he was American born.
Published Aug 20,2004 issue of TODAY, Business Section      
 

‘Consuming Passions; Philippine Collectibles’
Published Dec 15, 2003 issue of TODAY, Business Section

It’s Gift-Giving Time, But Properly Please
Published Dec 8, 2003 issue of TODAY, Business Section

Round 2: Congressional Power of Oversight
Published Dec 1, 2003 issue of TODAY, Business Section

Round - Table Conference on Bar Examination Reforms
Published Nov 24, 2003 issue of TODAY, Business Section

Locus Standi: the standing of fools 
Published Nov 17, 2003 issue of TODAY, Business Section

GMA's 7-Page Covenant
Published Nov 10, 2003 issue of TODAY, Business Section

Datumanong saves the day for foreign investors
Published Nov 3, 2003 issue of TODAY, Business Section

Davide vs. Goliath
Published Oct 27, 2003 issue of TODAY, Business Section

Fraport’s Request for Arbitration
Published Oct 20, 2003 issue of TODAY, Business Section

It’s election time, watch out for LOAs
Published Oct 13, 2003 issue of TODAY, Business Section

Hold-Departure Order: A hold-up?
Published Oct 6, 2003 issue of TODAY, Business Section

The sky at Dubai
Published Sep 29, 2003 issue of TODAY, Business Section

Abuse of free access to the courts
Published Sep 22, 2003 issue of TODAY, Business Section

Right to Privacy vs. Congress’ Right to Ask
Published Sep 15, 2003 issue of TODAY, Business Section

The Song of Udong
Published Sep 8, 2003 issue of TODAY, Business Section

The law on dual citizenship
Published Sep 1, 2003 issue of TODAY, Business Section

FATF has no power to compel anybody
Published Aug 25, 2003 issue of TODAY, Business Section

The BIR reverses the Supreme Court!
Published Aug 18, 2003 issue of TODAY, Business Section

Escrowing the sellers of principal residence
Published Aug 11, 2003 issue of TODAY, Business Section

Unifying thread in ‘Parables of Jesus’
Published Aug 4, 2003 issue of TODAY, Business Section

Plra:  Waiting for ‘tomodachis’
Published Jul 14, 2003 issue of TODAY, Business Section

We postpone, therefore, we suffer
Published Jul 7, 2003 issue of TODAY, Business Section

New Visas, Courtesy of BI and PLRA
Published Jun30, 2003 issue of TODAY, Business Section

Sabino De Leon, Jr.: Justice with A Human Heart
Published Jun 23,2003 issue of TODAY, Business Section

The VAT on Financial Intermediation Income 
Published Jun 16,2003 issue of TODAY, Business Section

BSP, SEC deal v. pseudo investment 
Published Jun 9,2003 issue of TODAY, Business Section

CHINA in WTO: What does it mean for us
Published Jun 2,2003 issue of TODAY, Business Section

Facing the risk of unpredictable, natural disasters
Published May 26,2003 issue of TODAY, Business Section

A new estate planning tool: organ donation
Published May 12,2003 issue of TODAY, Business Section

Electrifying Issues of the MERALCO Refund
Published May 12,2003 issue of TODAY, Business Section

Our Youth Has Not Lost Hope
Published May 5,2003 issue of TODAY, Business Section

Gene's Ultimate Gift
Published Apr 28,2003 issue of TODAY, Business Section

Breaking news from Emmaus
Published Apr 21,2003 issue of TODAY, Business Section

Revised Rules on Guardianship of Minors
Published Apr 14,2003 issue of TODAY, Business Section

Dissolving some issues in marriage dissolution cases
Published Apr 8,2003 issue of TODAY, Business Section

Sec. 12 of Republic Act 9194: Congress’ ticking time bomb
Published Mar 31,2003 issue of TODAY, Business Section

The best of regs, the worst of regs
Published Mar 24,2003 issue of TODAY, Business Section

Disorder in the Senate over court order
Published Mar 19,2003 issue of TODAY, Business Section

RA 9194: OUR SENATORS EAT A HUMBLE PIE
Published Mar 11,2003 issue of TODAY, Business Section

Likely points in the Congress-FATF face-off
Published Mar 3,2003 issue of TODAY, Business Section

Why not a two-tier anti-money laundering law?
Published Feb 24,2003 issue of TODAY, Business Section
   
The Mountain Goes to Muhammad
Published Feb 17,2003 issue of TODAY, Business Section

Trust: The Present Need of Pre-Need Companies
Published Feb 10,2003 issue of TODAY, Business Section
 
The VATerred Tax
Published Jan 27,2003 issue of TODAY, Business Section

Clarifications on estate tax, donor’s tax
Published Jan 20,2003 issue of TODAY, Business Section

Problems in the imposition of VAT on professionals
Published Jan 13,2003 issue of TODAY, Business Section

The Other Epiphany
Published Jan 6,2003 issue of TODAY, Business Section

Should the banks be subject to the VAT?
Published Dec 30,2002 issue of TODAY, Business Section

The Fourth Eclogue of Virgil: Christmas message from pagan lips
Published Dec 23,2002 issue of TODAY, Business Section

The Bank of Trade and Commerce in untruth
Published Dec 17,2002 issue of TODAY, Business Section

A Sophomoric invocation of ‘Marcos v. Manglapus’
Published Dec 10,2002 issue of TODAY, Business Section

Camacho: The beneficiary of couttsie-couttsie
Published Dec 2,2002 issue of TODAY, Business Section

The Caused Cost of Chaos
Published Nov 25,2002 issue of TODAY, Business Section

Help! I have beer withdrawal syndrome
Published Nov 18,2002 issue of TODAY, Business Section

A Protector of the People Retires
Published Nov 11,2002 issue of TODAY, Business Section

The Other Side of Registration
Published Nov 05,2002 issue of TODAY, Business Section

Oh no, our best are leaving us!
Published Oct 28,2002 issue of TODAY, Business Section

Keep the IPO Tax
Published Oct 21,2002 issue of TODAY, Business Section

Bonding with Sarah
Published Oct 14,2002 issue of TODAY, Business Section
 

GIVING PLUS KEEPING EQUALS  BIG TROUBLE
Published Oct 8,2002 issue of TODAY, Business Section

Real winners of the Manila Polo Club elections
Published Oct 1,2002 issue of TODAY, Business Section

Rev Reg 14-2002: Taxing the dead, the half-dead, and the half-alive
Published Sep 23,2002 issue of TODAY, Business Section

And now, after Bañez’ VAP, Parayno’s VAAP
Published Sep 16,2002 issue of TODAY, Business Section

IRMA needs a partner or two
Published Sep 9,2002 issue of TODAY, Business Section

Making Banks Worthy of Your Trust
Published Sep 2,2002 issue of TODAY, Business Section

Tips for the bar candidates; best regards to the examiners
Published Aug 26,2002 issue of TODAY, Business Section

Unsafe or Unsound Banking Practice
Published Aug 19,2002 issue of TODAY, Business Section

A salute to Saludo for Challenging De Venecia et al
Published Aug 12,2002 issue of TODAY, Business Section

Doing Justice to His Honor
Published Aug 5,2002 issue of TODAY, Business Section

Good Governance Gains New Champions
Published July 29,2002 issue of TODAY, Business Section

Trust Institute Foundation of the Philippines’ Silver Anniversary
Published July 22,2002 issue of TODAY, Business Section

To accountants: Welcome to the Club
Published July 15,2002 issue of TODAY, Business Section

No pawnshop mentality, this one from the Lhuilliers
Published July 8,2002 issue of TODAY, Business Section

 
TINgling among the trustees
Published July 1,2002 issue of TODAY, Business Section

Ownership has its responsibilities, too
Published June 24,2002 issue of TODAY, Business Section

When public figures correct their mistakes
Published June 17,2002 issue of TODAY, Business Section

The Right of First Refusal
Published June 10,2002 issue of TODAY, Business Section

Logic of experience demands DST junking
Published June 3,2002 issue of TODAY, Business Section

A Major Victory for the AMLC
Published May 27,2002 issue of TODAY, Business Section

Major alignment for good corporate governance
Published May 20,2002 issue of TODAY, Business Section

A Preliminary Report Card of the BIR and Customs Commissioners
Published May 13,2002 issue of TODAY, Business Section

Oath-Taking of the New Lawyers
Published May 6,2002 issue of TODAY, Business Section

Naturalization outside the courts ends in 2003
Published Apr 29,2002 issue of TODAY, Business Section

When lending becomes a question of good faith
Published Apr 23,2002 issue of TODAY, Business Section

Mind that notarial acknowledgment!
Published Apr 15,2002 issue of TODAY, Business Section

Changing of the guard at the TOAP
Published Apr 9,2002 issue of TODAY, Business Section

Taking to heart Psalm 22: My God, my God, why have you forsaken me?
Published Apr 1,2002 issue of TODAY, Business Section

The IRR of the Antimoney-Laundering Act
Published Mar 25,2002 issue of TODAY, Business Section

My confiteor: I was an examiner in the 2001 bar exams
Published Mar 19,2002 issue of TODAY, Business Section

Doggone Lawyers Fighting Over the Wrong Bone
Published Mar 11, 2002 issue of TODAY, Business Section
 

Morales: The Philippine General Banking Law (Annotated)
Published Mar 4, 2002 issue of TODAY, Business Section

A shaman’s shambolic sham
Published Feb 25, 2002 issue of TODAY, Business Section

There is no case against the BIR on tax exemption, only PEACe
Published Feb 18,2002 issue of TODAY, Business Section

FATF, belittle not our courts of law
Published Feb 12,2002 issue of TODAY, Business Section

Respect for the judgment call in Benny Tan acquittal
Published Feb 4,2002 issue of TODAY, Business Section

More on Makati City’s tax increase
Published Jan 28,2002 issue of TODAY, Business Section

Holes and tears in estate tax’s corporate ‘veil’
Published Jan 21, 2002 issue of TODAY, Business Section

Is this tax on fax machines, printers and PCs for real?
Published Jan 14, 2002 issue of TODAY, Business Section

Don’t make us cry like Argentina
Published Jan 8, 2002 issue of TODAY, Business Section

Why Manny Curato was the unsung witness in Erap’s impeachment trial
Published Jan 2,2002 issue of TODAY, Business Section

What stories about Christmas should we tell the children?
Published Dec 21,2001 issue of TODAY, Business Section

Health alert: Evil wind in Congress
Published Dec 10,2001 issue of TODAY, Business Section

Caught in the maze of legalese
Published Dec 03,2001 issue of TODAY, Business Section

Taking a leaf from Nida’s last will and testament
Published Nov 26, 2001 issue of TODAY, Business Section

The serious task of enforcing the law against dirty money
Published Nov 19, 2001 issue of TODAY, Business Section

Flavor of the month: Long-term negotiable CTD
Published Nov 12, 2001 issue of TODAY, Business Section

Needed: Swift and even application of rules
Published Nov 6, 2001 issue of TODAY, Business Section

Why coup talks worry estate owners and planners
Published Oct 30, 2001 issue of TODAY, Business Section

An apt message for these unsporting times
Published Oct 22, 2001 issue of TODAY, Business Section

The money-laundering offense
Published Oct 13, 2001 issue of TODAY, Business Section

Overstepping the limits of oversight
Published Oct 08, 2001 issue of TODAY, Business Section

The cultural dimension of the Antimoney-Laundering Law
Published Oct 01, 2001 issue of TODAY, Business Section
 

Suspicious activity report key to fight vs dirty money
Published Sep 24, 2001 issue of TODAY, Business Section

Improving the VAP via the BIR
Published Sep 13,2001 issue of TODAY, Business Section

Nonestate planning is possible
Published Sep 10,2001 issue of TODAY, Business Section 

When trust is contaminated with dirty money
Published Sep 03,2001 issue of TODAY, Business Section

Messy issues need ironing out in antimoney laundering bills
Published Aug 27,2001 issue of TODAY, Business Section
 
Facts from myths about money laundering law 
Published Aug 23, 2001 issue of TODAY, Business Section

Taxpayers take comfort: VAP is better than ERAP
Published Aug 6, 2001 issue of TODAY, Business Section

Employed and unemployed unwed fathers need not worry
Published Jul 30, 2001 issue of TODAY, Business Section

Making a mess of one’s affair
Published Jul 23, 2001 issue of TODAY, Business Section

The Art of Disposing One's Property
Published Jul 16, 2001 issue of TODAY, Business Section 

Banks told: Know thy clients
Published Jul 2, 2001 issue of TODAY, Business Section 

When insurance fails to deliver
Published Jun 25, 2001 issue of TODAY, Business Section 
 
Common trust fund – what animal is this
Published Jun 18, 2001 issue of TODAY, Business Section

Post-Mortem estate planning is important, too.
Published Jun 11, 2001 issue of TODAY, Business Section

Can spurious mates be ejected from spurious manses?
Published Jun 4, 2001 issue of TODAY, Business Section 

Probating One’s Own Will
Published May 28,2001 issue of TODAY, Business Section

Congressional Comedy of Errors
Published May 21,2001 issue of TODAY, Business Section

Justice Must be Part of Urban’s Rehab
Published May 14, 2001 issue of TODAY, Business Section 

A Cue from CUES
Published May 8,2001 issue of TODAY, Business Section

Copernican solution to estate planning
Published Apr 30,2001 issue of TODAY, Business Section

How to make role of labor effective in SSS and GSIS
Published Apr 26,2001 issue of TODAY, Business Section

Believing in gospel truths or not [HE IS RISEN, BUT LAWYERS CAN’T PROVE IT] 
Published Apr 16,2001 issue of TODAY, Business Section

Mustard seeds of microfinance could make a difference in families’ lives
Published Apr 10,2001 issue of TODAY, Business Section
 
For whom trusts are made and broken [Confidentiality of Trusts]
Published Apr 02,2001 issue of TODAY, Business Section

Vote for candidates who are against secrecy of bank deposits
Published Mar  26,2001 issue of TODAY, Business Section

Conscience examination on Trust Consciousness Week
Published Mar 19, 2000 issue of TODAY, Business Section

Jose Velarde business unfinished
Published Mar 12, 2000 issue of TODAY, Business Section

Management of retirement funds needs close watching
Published Mar 05, 2000 issue of TODAY, Business Section

Some were smarter and luckier than others
Published Feb 26, 2001 issue of TODAY, Business Section

Object lessons from Urban Bank Account No. 858
Published Feb 19,2001 issue of TODAY, Business Section

Urbancorp breaks, betrays trust
Published Feb 12, 2001 issue of TODAY, Business Section

Defending legalistic gobbledygook against bad press  
Published Feb 05, 2001 issue of TODAY, Business Section

Getting your three R's in government straight
Published Jan 30, 2001, issue of TODAY, Business Section.

POSTCRIPT TO  ENVELOPE 2: IT WAS NOT VOLUNTEERED
Published on Jan 24,2001 issue of TODAY, Business Section.

DID KISSA OCAMPO KISSA'N TELL?
Published in Jan 08,2001 issue of TODAY, Business Section.

Understanding ERAP'S, a.ka. Jose Velarde, Investment Management Account
Published in Dec 27,2000 issue of TODAY, Opinion Today Section.

For Timid Tax Rebels, Legal Ways of Reducing Taxes
Published in Dec 21,2000 issue of TODAY, Opinion Today Section.

URCOIN developments an indictment of trust industry in the Phil. Published in Dec 11,2000 issue of TODAY, Opinion Today Section.

After the Urban Bank debacle, is your money safe in trust?
Published in Nov 29, 2000 issue of TODAY, Opinion Today Section.

Corporate Trustees Should Answer to Only One Gov't Agency Published in the Oct 28, 2000 issue of TODAY, Opinion Today Section