Digital Commons Network^™

Untaxing Taxes: An Attempt To Compare Philippine And Us Laws On Tax-Free Corporate Reorganizations, Salvador B. Belaro Jr.

Cornell Law School J.D. Student Research Papers

In comparing tax-free corporate reorganizations between Philippine and US law, the author wishes to learn how the US legal system would approach similar tax situations in the Philippines so he could apply it in the practice of law. Labyrinthine as they may be, US tax rules are so well-developed that they are excellent subjects for a comparative study. This paper validates the fact that Philippine and US tax laws on tax-free corporate exchanges have a lot in common. It also shows that in a lot of areas where Philippine law is silent, US tax laws have already devoted extensive treatment …

Intellectual Property Protection In Philippine Agriculture: A Developmental Perspective, Salvador B. Belaro Jr.

Cornell Law School J.D. Student Research Papers

This paper is premised on the debate on whether intellectual property protection furthers economic development in developing countries. One view is that more is better, arguing that intellectual property rights trigger research and technological advancement. The other view is that more means not better, but worse. Advocates of this view claim that developing countries, being "second comers" in a world where developed countries got a head start in development are confronted with rules imposed by the "first comers", intellectual property rules included, which are of course, designed by the latter to serve their interests

This note suggests two general approaches …