SAN BEDA

LAW314 Taxation 2 (Pre-Law313)

A study of the concepts and generals principles of transfer specific, business, percentage, VAT,
amusement, and miscellaneous taxes provided in the National Internal Revenue Code, including general
principles on tariff and customs duties. Cases, recitations and lectures: 3 hours a week 3 units.

http://www.sanbeda-alabang.edu.ph/bede/index.php/study-
programs/schooloflaw/descriptioncourses/149-descriptionofcourses


Ateneo De Manila
http://law.ateneo.edu/?page_id=110

Tax Reforms and Policies

The course seeks to instruct students on the study of tax reforms and policies in the Philippines as key factors in
meeting the fiscal and budget problems of the country. The course is divided into two modules: the first module will
focus on the study of tax adminstration reform covering the following: rationale of the reform; key indicators on the
reforms needed; causes of tax adminstration weaknesses; and trends in tax adminstration reforms. The second
module will cover the study of tax policy reforms,principally analyzing and assessing the present tax system in the
Philippines, its structure, tax rates, and types of taxes imposed, and how the system relates and impacts on tax
administration. (2 units)

Taxation Law Review
A general integration of principles of tax laws, including income, transfer, value-added and other business taxes. It
also includes a review of local and real property taxation, as well as remedies available to both taxpayer and
taxpaying authorities, and the basic principles of the Tariff and Customs Code. Prerequisite: Taxation I and Taxation
II. (2 units)

Taxation of Mergers & Acquisitions

The course is a follow-up to the Merger and Acquisition course in the first semester, and will cover the rules on
taxation of sales or exchanges of property, corporate reorganizations and non-recognition transactions (i.e., tax-free
exchanges, upstream and downstream mergers, consolidations and de facto mergers), practical applications of
related substantive rules (i.e., effects of assumption of liabilities, requirement of bona fide business purpose, and
continuity of interest ), discussions of the related administrative requirements, and other related topics, such
as step transaction doctrine, carry-over of tax attributes, and use of zonal value. (1 unit)
Ateneo De Davao

http://cweb2.addu.edu.ph/sites/default/files/College%20of%20Law%20-
%20LIST%20OF%20SUBJECTS.pdf