NEWS & ARTICLES

MAP
Insights
In Aid of Legislation
MAP Insights
December 7, 2021
“Public office is a public trust” is enshrined in the 1987 Philippine Constitution. Congress plays a crucial role in upholding accountability and check and balance in both executive and judicial branches of the government.   An investigation in aid of legislation is indeed necessary to...
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MAP
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Trust Issues: Reflections on the Current Philippine Trust Landscape”
MAP Insights
November 30, 2021
In the book Building Trust: In Business, Politics, Relationships, and Life, American authors Robert Solomon and Fernando Flores assert that trust isn’t something that’s constantly present but is rather cultivated – an active and dynamic part of life. They also introduced the concepts of naive...
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Can Quotas Help Women Join Boards?
MAP Insights
November 23, 2021
I am still wondering why women do not like quotas and insist that women get to positions of power only by merit. We were talking to a diverse group of women on the subject of women representation in corporate boards and these revelations came up....
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Is our slide to the bottom irreversible?
MAP Insights
November 16, 2021
Political season is upon us. As in all national elections, everyone’s distracted by it. Trolling, black propaganda, partisan mudslinging, backstabbing and all the negatives of self-serving politics are overpowering the nation’s consciousness. Once again it will be about winnability at all costs. Voters will be...
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A New Global Tax Regime (2nd of 2 Parts)
MAP Insights
November 9, 2021
This article (Part 2 of a series) focuses on Pillar 2 which requires the imposition of a 15% global minimum corporate tax on multinational enterprises (MNE). As mentioned in Part 1, this new global tax regime consisting of a two-pillar solution (Pillar 1 and 2)...
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A New Global Tax Regime (1st of 2 Parts)
MAP Insights
November 2, 2021
Rapidly shaping up at the global tax arena is a new tax regime that challenges the very core of generally accepted international tax rules and principles.  Agreed to by 136 member countries of the Organization of Economic Co-operation and Development (OECD) on October 8 is...
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Constitutional Basis for Social Responsibility of Corporations Vested with Public Interest
MAP Insights
October 19, 2021
We come to the root of where all great debates in the Philippines seem to start or end up with — the constitutional basis of Corporate Social Responsibility (CSR), as the basis for upholding the Stakeholder Theory for publicly-held companies and all other corporations vested...
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Tax reform in progress
MAP Insights
October 12, 2021
(2nd of 2 Parts) Why is our tax system inefficient? The simple answer is that we have a very narrow taxpayer and tax base. According to the UN data, the current population of the Philippines as of October 3, 2021 is 111,404,546 versus 24,015,416 total...
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Tax reform in progress
MAP Insights
October 5, 2021
(1st of 2 Parts) For more than two decades, we have been paying first-world taxes with the highest rate among ASEAN member countries regarding personal and corporate income taxes, even value-added taxes. While some sectors enjoyed tax incentives and exemptions, regular employees and micro-entrepreneurs suffered...
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