All posts by Ink Elephant

Catherine Beatrice O. King Kay is a partner whose practice currently focuses on securities, arbitration, taxation, and corporate law.

Cath deals with litigation and arbitration as well as the more specialized fields of corporate law, including securities, capital markets, project finance, mergers and acquisitions, energy, banking, foreign investments, and taxation services.

Cath assists foreign and local investors in setting up their businesses in the Philippines, and provides advice concerning capital structures, corporate governance, labor, regulatory compliance, taxation, business incentives, and other commercial matters. She represents foreign and local clients before various regulatory agencies including the Securities and Exchange Commission, Bureau of Internal Revenue, Bangko Sentral ng Pilipinas, and Philippine Economic Zone Authority.

Cath has been part of teams that represent local and foreign clients in various litigation and arbitration proceedings in the Philippines. She is experienced in handling institutional arbitrations, including appearances before the Construction Industry Arbitration Commission. She is likewise versed in the drafting and reviewing of legal documents and contracts.

Cath received her bachelor’s degree in accountancy from the University of Santo Tomas in 2007 where she graduated Valedictorian and magna cum laude. She received her juris doctor degree from the Ateneo de Manila University School of Law in 2012 where she graduated Valedictorian. She joined the firm in 2012 and was admitted to the Philippine bar in 2013 where she placed 2^nd.

Exequiel Bellaflor Javier is a partner who is working with the Taxation department. His practice focuses on taxation, estates, and corporate law.

Ex has been primarily engaged in tax practice before the Bureau of Internal Revenue, Bureau of Customs, and Court of Tax Appeals.

From 1992 to 1998 and 2007 to 2010, Ex was the Chairman of the Ways and Means Committee of the House of Representatives, during which he sponsored significant revenue measures. He was also a professor in Taxation, Political Law, Constitutional Law, and Public Corporations in the Ateneo de Manila University from 1977 to 1988.

Ex received his bachelor’s degree in Political Science from the Ateneo de Manila University in 1967 and his bachelor of laws degree from the same university in 1971. He then received his master of laws degree in Corporate Law from New York University in 1975. He was admitted to the Philippine bar in 1972 and joined the firm in 1977.

Carrie Bee C. Hao, a partner, is a member of the Project Development & Finance, and Intellectual Property departments. Her practice focuses on project development and finance, and intellectual property.

Carrie heads the Japan desk of the firm. She advises Japanese companies, both local and overseas, regarding the incorporation of their Philippine subsidiaries or branches. She negotiates on their behalf with prospective local companies leading towards the formation of joint ventures. She provides consultation for doing business in the Philippines, handles queries in relation to various general laws such as retail trade, corporate, commercial, labor, tax, and intellectual property, and conducts due diligence for the acquisition of local companies. She also prepares and reviews agreements entered into by these Japanese companies, their subsidiaries, local partners, and their respective clients.

Carries’s practice also covers energy, infrastructure, and mining-related transactions. These transactions include regulatory advice for government procurement projects, railway and power plants, oil and petroleum exploration, and investment in mining companies.

Carrie was a recipient of the prestigious Japanese Government Monbugakusho research scholarship from 2008 to 2011. During her graduate studies in Tokyo, she underwent legal internships at major Japanese and international law firms such as TMI Associates, in association with Simmons and Simmons, City Yuwa & Partners, and Hogan Lovells Horitsu Jimusho Gaikokuho Kyodo Jigyo.

Carrie is currently a director of the Licensing Executives Society of the Philippines and an active member of the Philippine Japan Society, Philippine-Japan Economic Cooperation Committee, and Japanese Chamber of Commerce and Industry of the Philippines. She speaks Chinese and Japanese.

Carrie received her bachelor’s degree from De La Salle University in 1999 and her juris doctor degree from the Ateneo de Manila University in 2003. She thereafter obtained her master of laws degree in Business Law from Hitotsubashi University’s Graduate School of International Corporate Strategy in 2013. She was admitted to the Philippine bar in 2004 and joined the firm in the same year.

Gizela Madrigal Gonzalez, a partner, works with the Corporate and Intellectual Property departments. Her practice focuses on general corporate law and intellectual property.

Ging is a director of several corporations as well as a trustee of various non-profit organizations.

Ging received her bachelor’s degree, cum laude, from Harvard University in 1979. She thereafter obtained her bachelor of laws degree from the University of the Philippines in 1985 where she graduated cum laude and Valedictorian. She pursued further studies and acquired her master of laws degree from Harvard Law School in 1987. She was admitted to the Philippine bar in 1985 and the New York bar in 1988. She then joined the firm in 1991.

Christiana Andrea D. Golez is a partner who is a member of the Corporate Banking & Finance and Project Development & Finance departments. Her practice focuses on banking and finance, project development and finance, and securities.

China assists corporations in dealing and complying with the requirements of the Bangko Sentral ng Pilipinas, Securities and Exchange Commission, and Philippine Stock Exchange. She renders corporate housekeeping services to various corporations. She participates in commercial international arbitration before the International Chamber of Commerce and International Centre for Settlement of Investment Disputes. She also participates in corporate rehabilitation and restructuring cases. She conducts due diligence exercises, and prepares and reviews due diligence reports in relation to different financial transactions and mergers and acquisitions of companies in different industries such as mining, energy, banking, manufacturing, and retail.

China has rendered legal advice to domestic and foreign clients on a wide range of legal issues including commercial transactions, mergers and acquisitions, financing and refinancing arrangements, securities transactions, property development, mining, and energy. She has handled the negotiation, drafting, review, and implementation of joint venture agreements, shareholders’ agreements, share purchase agreements, and facility agreements.

China is experienced in trial and appellate practice, having litigated on various civil, criminal and administrative cases before the Supreme Court, Court of Appeals, trial courts, Department of Justice, Office of the City Prosecutor, Housing and Land Use Regulatory Board, Department of Labor, National Labor Relations Commission, and Civil Aeronautics Board.

China received her bachelor’s degree in economics from the University of the Philippines and her bachelor of laws degree from the same university. She was admitted to the Philippine bar in 2006 and joined the firm in 2012.

Reynaldo G. Geronimo is a partner who is working with the Banking & Finance, and Taxation departments. His practice focuses on banking and litigation.

Gerry handles pre-mortem and post-mortem estate planning. He handles tax and estate litigation. He also represents banks in court cases and congressional investigations in assisting the Bangko Sentral ng Pilipinas and Anti-Money Laundering Council craft proposals for laws and implementing regulations.

Gerry received his bachelor’s degree in History, cum laude, from the Ateneo de Manila University in 1964. He thereafter received his bachelor of laws degree, Second Honors, from the Ateneo de Manila University in 1968, and received his masters of law degree from the University of Pennsylvania Law in 1973. He was admitted to the Philippine bar in 1969 and joined the firm in 1983.

Michael P. Garcia, a partner, is a member of the firm’s Securities and Taxation Groups. His practice focuses on taxation, corporate law, estate planning and settlement, and dispute resolution.

Mike has extensive tax experience and regularly advises domestic and foreign clients on various tax issues, including the legal and tax implications of various business and transaction structures and estate planning options.
 
He represents clients in appeals against tax assessments and judicial claims for tax refund or tax credit before local trial courts, Court of Tax Appeals, Court of Appeals, and Supreme Court. Some of the cases he handled led to reforms in Philippine taxation law and practice – including: (i) the institution of preliminary hearings before the Court of Tax Appeals to determine whether the taxpayer should post a cash deposit or bond as a condition to suspend tax collection; and (ii) the requirement for regulatory issuances on the disclosure of beneficial ownership for tax purposes to be within the statutory authority of the government agencies concerned and consistent with the rights to due process and data privacy of the data subjects.
 
He also advocates on behalf of clients before the Bureau of Internal Revenue, Securities and Exchange Commission, and the Department of Justice.
 
Mike received his Bachelor’s Degree as a Management Economics major with a minor in Philosophy from the Ateneo de Manila University in 2004. He received from the same university his Juris Doctor Degree in 2008, where he was ranked 3rd in his graduating class and awarded Second Honors.
 
In 2018, he received his Master of Laws Degree in International Taxation from New York University School of Law as a Gerald L. Wallace Fund Scholar for International Taxation.
 
He was admitted to the Philippine Bar in 2009 and is currently a director of the Tax Management Association of the Philippines and a member of the International Fiscal Association.

Jayson L. Fernandez, a partner, co-chairs the Taxation department. His practice focuses on taxation, and corporate law.

Jayson advises clients on the most tax efficient manner of structuring their deals in the Philippines. This includes the selection and funding of the appropriate investment vehicle for the Philippines, mode of transferring or acquiring property situated in the Philippines, availment of tax incentives and tax treaty relief, repatriation of funds from the Philippines, and reorganization of corporations.

Jayson counsels individuals on estate planning strategies. He also handles the tax aspects of estate settlements. He assists clients in securing tax clearances and confirmatory rulings from the Bureau of Internal Revenue and in complying with legal requirements during tax investigations, protesting deficiency tax assessments, and claiming refunds before the Bureau of Internal Revenue, Bureau of Customs, and local government units.

Jayson received his bachelor’s degree in Management Economics from the Ateneo de Manila University in 1991 and his juris doctor degree from the same university in 1995. He was admitted to the Philippine bar in 1996 and joined the firm in the same year.