BusinessWorld Online: Economy

Dec 212015
 

The Asia-Pacific Economic Cooperation promotes free and open trade and investment thereby increasing competition throughout the Asia-Pacific region. This makes it an opportune time to offer an attractive business environment to foreign investors. One of the tools for attracting foreign investment is fiscal incentives. Currently, several investment promotion agencies (IPAs) such as the Board of Investments, Philippine Economic Zone Authority (PEZA), and others grant tax holidays, investment allowances, accelerated depreciation, reduced corporate income tax rates, and exemptions from indirect taxes, to eligible investors.

Dec 202015
 

As the business environment for financial institutions grows increasingly more complex and challenging, more and more banks are rethinking their risk management systems to encompass a growing number of nonfinancial risks. In a recent Ernst & Young survey of major financial institutions titled “Rethinking Risk Management,” which included respondents from 29 economies, banks are realizing the need to reengineer some aspects of risk management with new approaches and tools. While the study looks at various aspects of risk, including risk culture, risk appetites, and the impact of Basel III, we will focus on the area of nonfinancial risks as a growing concern for banks, particularly for global systemically important financial institutions (G-SIFI).

Dec 162015
 

If you’re one of the estimated 39.7 million employees in the Philippines, perhaps by now, you may have already received an e-mail or a memo from your employer asking or confirming whether you are qualified for substituted tax filing of your Annual Income Tax Return (BIR Form 1700) for calendar year 2015. Since the Philippines follows the Pay As You Earn (PAYE) system for employee’s tax, and is carried out through the withholding tax mechanism, the local employer is constituted as the withholding agent of the Bureau of Internal Revenue (BIR). As such, it is responsible to withhold and remit taxes on the Philippine-source compensation income of its employees to the BIR, irrespective of the place of payment of the compensation.