The Third Issue of the Ateneo Law Journal’s 65th Volume is now available online.

The Issue, with the theme “Taxation Law and Policy,” is the first in more than a decade that focuses on this fundamental power of the State. Included in the Issue is the Article “Decode: Taxing the Digital Economy” by Atty. Anthony Mark A. Gutierrez, a piece that takes a closer look at E-commerce insofar as its history and application of present taxation regimes are concerned.

The Issue likewise contains the Article entitled, “The Power to Tax is Not a Power to Destroy” authored by Atty. Jacqueline Ann A. Alegre, which touches on the balancing act of issuing deficiency tax assessment by Revenue Officers and upholding taxpayer’s rights, with particular focus on administrative due process.

Click the link below to access: https://tinyurl.com/aljissue65-3.