Jocelle Batapa Sigue Local Laws

Analysis of the Status of Implementation of Bottom Trawl Fishing Ban in the Municipal Waters of Bacolod City

By Keziah Joy C. Roa JD 1, Anne Mary Louise L. Ongsuco JD 1 & Rachel Lois B. Gella JD 1 PREFACE The focus of this research stems from the importance of analyzing the overarching trends of trawl fishing laws in the Philippines which greatly affect small-scale fisherfolks. This research study is geared towards identifying … Continue reading Analysis of the Status of Implementation of Bottom Trawl Fishing Ban in the Municipal Waters of Bacolod City

Jocelle Batapa Sigue Tax Law

A Comparative Study of House Bill No. 4157 – Corporate Income Tax and Incentives Rationalization Act (CITIRA) commonly known as the TRAIN II and National Internal Revenue Code (NIRC) of 1997 on Corporate Taxes

By Reynaldo Omandac, Jr., CPA, Jhazel Vargas Javier, CPA and Joan Pauline G. Guanzon, CPA  Introduction It is a commitment of the current administration to make a real positive change for the Filipino people. In order to achieve such, the government initiated a Comprehensive Tax Reform Program (CTRP) which aims to accelerate poverty reduction and to … Continue reading A Comparative Study of House Bill No. 4157 – Corporate Income Tax and Incentives Rationalization Act (CITIRA) commonly known as the TRAIN II and National Internal Revenue Code (NIRC) of 1997 on Corporate Taxes

Jocelle Batapa Sigue Criminal Law

Discernment: The Minds of Children in Conflict with the Law in Bacolod City

By John Emmer Gamo and Victoria Veronica AzurinINTRODUCTION The Penal Law of the Philippines was a duplicate of the Spanish Codigo Penal which was in force from 1886 to 1930. Several attempts were made to revise the Old Penal Law until the new code was drafted by a committee created in 1927. The framers of … Continue reading Discernment: The Minds of Children in Conflict with the Law in Bacolod City

Jocelle Batapa Sigue International Law

Philippine Territorial Limits and Disputes

By Jewel Shaira A. Cantilero, Laisha Marie V. Dignos, Michael Francis T. Javellana and Nicole R. Lopez   PREFACE Upholding the 1987 Constitution, it expressly states, “The national territory comprises the Philippine archipelago, with all the islands and waters embraced therein, and all other territories over which the Philippines has sovereignty or jurisdiction, consisting of … Continue reading Philippine Territorial Limits and Disputes

Jocelle Batapa Sigue Commercial Law

University of St. La Salle Students’ Perception on the Impact of Restricting Foreign Direct Investments

By Katrina Sarah A. Fontanilla and Gabriel Christian J. Lacson Foreword The role of foreign direct investments, legal regimes, and their impact upon job confidence and economic perceptions provides an interesting area for study and research, particularly here in the Republic of the Philippines. This study aims to exhibit what may be a compelling case … Continue reading University of St. La Salle Students’ Perception on the Impact of Restricting Foreign Direct Investments