Study on Systematizing the Regulation of Crypto currency Transactions under the Income Taxation Law of the Philippines

Authors: Sharmila Cruz, Luis Miguel De Oño, and Marco Matsunaga Year: 2019 Abstract: Crypto currency in the Philippines remains unregulated and not taxed under the income tax law of the Philippines. Crypto currency should be taxed, but with the lack of regulation, Filipino crypto currency users opt not to…

Read More

Intellectual Property in the Time of Modernity: Evaluating the Legal Framework of Intellectual Property Code of the Philippines on AI-Generated Works and Copyright

Authors: Atendido, Kaye T. and Caybot, Pia Algera A. Year: 2018 Abstract: The undeniable advancements of artificial intelligence (AI) in today’s time of modernity have vividly revolutionized the creative landscape, giving rise to a new era of machine-generated works. With AI’s growing ability to generate creative works across various mediums,…

Read More