All posts by Ink Elephant

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.

Mike was admitted to the Philippine Bar in 2009. He is a member of the International Fiscal Association and the Tax Management Association of the Philippines, where he is the incumbent External Vice-President and director and previously served as its Auditor. He is also a member of the Technical Committee of the Asia Oceania Tax Consultants’ Association.

Sienna Flores, a partner, is a member of the firm’s Litigation & Arbitration department. She handles international and domestic arbitrations, both institutional and ad hoc. She has represented clients in arbitration disputes from various industries including construction, energy, power transmission, water, insurance, automotive, real estate, and treasury software.

Sienna also handles civil, commercial, criminal, and administrative cases. She has represented clients before the Supreme Court, Court of Appeals, trial courts, administrative agencies, and quasi-judicial bodies, including the Office of the City Prosecutor, Department of Justice, Bureau of Immigration, National Labor Relations Commission, Commission on Human Rights, Bangko Sentral ng Pilipinas, Securities and Exchange Commission, Intellectual Property Office, Insurance Commission, and Land Registration Authority. 

Sienna also handles various family law matters involving estate settlement, probate proceedings, wills and succession, guardianship, spousal and child support, custody, and separation of properties. 

Sienna received her bachelor’s degree in Political Science from the Ateneo de Manila University in 2007. She thereafter received her Juris Doctor degree, with honors, from the same university in 2011. She was admitted to the Philippine bar in 2012 and joined the firm in 2016.

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.

V. Johann Espiritu is a partner who is working with the Project Development & Finance, and Technology, Media & Telecom departments. His practice focuses on project development and finance; technology, media and telecommunications; and corporate law.

Johann regularly advises entrepreneurs and their families on wealth protection, tax strategies, estate planning, family trusts, international market entry, and offshore investment.

Johann has established numerous family trusts, both onshore and offshore. He has also advised domestic and foreign corporations on corporate law, commercial law, foreign investments, infrastructure projects, energy or power projects, telecommunications, and mergers and acquisitions.

Johann served as General Counsel to a defense company located in Washington, DC, where he drafted and negotiated convertible notes and purchase agreements to raise capital for a start-up corporation in the defense arena. He also drafted complex contracts for the supply of geospatial intelligence software for use by the U.S. Government, and handled intellectual property matters for a high-technology start-up.

Johann is a lecturer at the Ateneo de Manila University School of Law where he teaches Information Technology Law and Venture Capital Transactions. He is also the Director of Career Development in the same university. He currently sits as a member of the Advisory Board of the Georgetown University Law Center.

Johann received his bachelor’s degree in Anthropology from the Ateneo de Manila University in 1995 and his juris doctor degree from the same university in 2000. He then received his master of laws degree from Georgetown University in 2004, where he graduated with distinction. He joined the firm in 2000. He was admitted to the Philippine bar in 2001 and the New York bar in 2005.

Rafael D. Del Rosario is a partner who is working with the Banking & Finance, and Labor & Immigration departments. His practice focuses on banking and finance, corporate, labor, and litigation.

Raffy advises clients in a broad range of issues arising from debt and equity financing structures, project financing and refinancing, security arrangements for single-lender and syndicated bank facilities, sundry regulatory compliance, and banking capital recognition for domestic and international banks. He also regularly assists foreign companies in resolving issues regarding doing business in the Philippines. This includes establishing Philippine presence and providing counsel to a legal reform initiative designed to benefit the banking and financial services sector.

Raffy’s labor and employment work runs the gamut from representing clients in labor disputes before the National Labor Relations Commission to structuring employment transition programs resulting from corporate, mergers and acquisitions, consolidations, and dissolutions. He also represents clients in proceedings before the Court of Tax Appeals, Court of Appeals, and Supreme Court in a broad range of legal matters from tax amnesty to intra-corporate disputes.

Raffy was previously assigned by the firm on legal consultancies with a leading telecommunications company in the Philippines and a multilateral financial institution headquartered in Manila.

Dino Ricardo T. De Los Angeles, a partner, works with the Litigation & Arbitration, Corporate,  Banking & Finance, and Real Estate & Natural Resources departments. His practice focuses on arbitration, litigation,  corporate law, banking and finance, and real estate.

Dino provides advice on regulations and transactions to clients. He drafts and reviews legal documents and handles cases before trial courts, Court of Appeals, Court of Tax Appeals, and Supreme Court. He also represents clients before administrative agencies and quasi-judicial bodies such as the Housing and Land Use Regulatory Board, Securities and Exchange Commission, Intellectual Property Office, Office of the City Prosecutor, and Construction Industry Arbitration Commission.

Dino is involved in domestic and international arbitrations, both institutional and ad hoc. He is familiar with the arbitration rules of the Construction Industry Arbitration Commission of the Philippines, International Chamber of Commerce, Singapore International Arbitration Centre, and United Nations Commission on International Trade Law.

Dino received his bachelor’s degree in Legal Management, cum laude, from the Ateneo de Manila University in 2004. He thereafter obtained his juris doctor degree from the same university in 2011 where he graduated Salutatorian and received the Silver Medal for Academic Excellence. He is also a fellow of the Life Management Institute. He was admitted to the Philippine bar in 2012 and joined the firm in the same year.

Benjamin Z. De Leon Jr., a partner, is a member of the Intellectual Property, Litigation & Arbitration, and Labor & Immigration departments. His practice focuses on intellectual property, litigation, corporate, and immigration.

Benjie has been an intellectual property practitioner for more than 35 years. He handles cases involving patent, trademark, and copyright infringements. He formulates programs for the administration, enforcement, and protection of intellectual property rights and interests.

Benjie provides counseling services relating to trade secrets, litigation and prosecution of unfair business and trade practices, and licensing of patents, trademarks, and copyrights. He advises on regulatory and transactional matters involving the importation of pharmaceutical, cosmetic, food, and industrial products.

Benjie handles intellectual property issues not only before the Intellectual Property Office but also those under various government administrative agencies, such as the Food and Drug Administration, Department of Trade and Industry, Bureau of Animal Industry, and Fertilizer and Pesticide Authority.

Benjie received his bachelor’s degree from the University of the Philippines in 1967 and his bachelor of laws degree from the same university in 1971. He was admitted to the Philippine bar in 1972 and joined the firm in 1981.

Ma. Elena P. Hernandez-Cueva is a partner affiliated with the Corporate department. Her practice focuses on corporate law and banking.

Malen is an expert in corporate and foreign investment, banking, real estate, and litigation. Her experience in corporate and foreign investment includes general corporate counseling and assistance in the different phases of foreign investment and doing business in the Philippines from conception, formation, operations, winding-up, dissolution, and liquidation. She also renders advice and assistance with due diligence requirements for mergers and acquisitions, contract-drafting, negotiations, and other transactions.

Malen provides legal advice and counseling on matters such as banking laws, rules, and regulations, trusts and trust products, Anti-Money Laundering Act, and Bangko Sentral ng Pilipinas Regulations.

Malen has previous experience in agrarian land reform and expropriation matters including representation before the Department of Agrarian Land Reform. In litigation, she possesses appellate practice consisting of legal advice and assistance to the firm’s litigation group in developing case theories and strategies and in drafting court pleadings for appellate and original cases before such courts.

Malen previously worked in the Supreme Court of the Philippines as Legal Attorney at the office of Justice Hugo E. Gutierrez. She was also employed as a consultant at the Legal Affairs Department of the Office of the President of the Philippines and the Office of the Government Corporate Counsel.

Malen received her bachelor’s degree in Philosophy from the Ateneo de Manila University in 1979 and her bachelor of laws degree from the same university in 1983. She was admitted to the Philippine bar in 1984 and joined the firm in 1988.