Thought leadership

In this section you can browse through our publications and regularly updated materials intended to bring you useful information about emerging issues and possible solutions to your business needs. If you are a foreign investor interested to do business in the Philippines, you will find our business guides highly informative.


Featured titles

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Current issues

as easy as ABC

Call me old-fashioned (as easy as ABC, 26 July 2015)

If the country has "global" Filipinos, can it be a "global" country? In this week's "as easy as ABC", columnist and PwC Philippines Chairman & Senior Partner Alex Cabrera talks about being a Filipino outside the Philippines.

Accounting Buzz

Measurement of joint operations: Reading between the lines (Accounting Buzz)

The publication below walks through some common joint operations measurement issues, discussing the measurement approach(es) observed under this guidance.

Industry issues

Total Retail 2015: Retailers and the Ages of Disruptions

The 2015 Total Retail Survey, which gathered views of more than 19,000 online shopping in 19 countries, asked consumers about their purchasing preferences, use of different shopping channels and expectations of retailers. The report highlights how four major disruptions have resulted in unprecedented change in the retail industry.

Client Advisory letter

New rules: accounting for ‘bearer’ plants (CAL June 2015)

Prior to 2014, IAS 41, Agriculture, required all ‘bearer’ biological assets and the produce growing on the bearer plant (or ‘consumable’) related to agricultural activity to be measured generally at fair value less cost to sell. This is based on the principle that the biological transformation of biological assets is best reflected by fair value measurement. IAS 41 further defines biological transformation as “the processes of growth, degeneration, production, and procreation that cause qualitative or quantitative changes in a biological asset”.

Taxwise or Otherwise

Refund of overpaid creditable withholding taxes (Taxwise, 23 July 2015)

Since the issuance of Revenue Regulations No. 12-2013, withholding the correct taxes has become a matter of paramount importance. Under the regulations, failure to withhold the proper tax would result in the disallowance of the related expenses or deductions for income tax purposes, even if the withholding tax is paid in the course of a tax audit.

Tax Alerts

Tax Alert No. 34 (1 July 2015)

Availability of eBIRForms Package Version 5.0

Think Tank

The female millennial: A new era of talent

Female millennials make up a significant part of the talent pool. They are more highly educated than their previous generation and they consider opportunities for career progression an attractive employer trait.

Business guides

Finding your way: Doing business and investing in the Philippines (2015)

This guidebook will help you find easy answers to seemingly difficult questions on what to do under specific Philippine business conditions.

Explore opportunities: How to invest in the Philippines (2015)

This business guide aims to answer commonly-asked questions of prospective foreign investors interested in doing business in the Philippines.

More value for your business: Investment Incentives in the Philippines (2015)

These are basic and bite-size yet valuable information that will assist investors in deciding on which incentive option is best in starting and growing their business.

Explore opportunities: Investment Incentives in the Philippines (2015) Japanese

Industry

Tax

Client Advisory Letters

A publication about developments in Philippine taxation. It includes the latest BIR, legislative and admnistrative issuances. As well as court decisons and opinions.

Taxwise or Otherwise

Columns that discus the latest developments in tax, business law and current issues affecting the business community, including policy development.

2014 Tax calendar

This calendar has been prepared by Isla Lipana & Co. based on relevant laws, rules and regulations issued as of 30 November 2013 by various government agencies.

National Internal Revenue Code of 1997 (First edition, 2009)

A comprehensive and updated reference material to tax practitioners and tax administrators alike.

Consolidated Withholding Tax (CWT) and Fringe Benefits Tax (FBT) Regulations Handbook: Philippines 2006

Easy reference in determining the various withholding tax and FBT requirements.

Advisory

Think Tank

PwC Think Tank provides expertise to the public and the private sectors, questioning and monitoring strategies and structures. Let us grow with you and work hand in hand as you build a more dynamic business or economy.

4th Global Portfolio and Programme Management Survey

Our 2014 Portfolio and Programme Management Global Survey received input from a record 3,025 people from 110 countries, providing a truly global view.

Special titles

Philippine Resiliency: A Gem Uncovered (2009)

Insights from top CEOs in the country

Delivering Trust and Quality

This book is a compilation of the partners' thought leadership in various subjects relevant to the practice today.