From Where We Sit

As we start out a new year, we look back at a period defined by the acceleration, with the culmination of reforms years in the making, such as the rollout of Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) incentives, the Capital Markets Efficiency Promotion Act (CMEPA), and the operalisation of digital tax compliance through Value-Added Tax (VAT) on digital services and e-invoicing.

Traveling is exciting, but it also comes with risks we often overlook. While we worry about delayed flights or lost luggage, the real danger might be waiting at home or lurking on our phones.

When we encounter number 13, at times, we kind of gasp because of the historical and cultural belief in some regions around the world about it being unlucky. However, during the holiday season in the Philippines, all fear is gone and 13 somehow becomes everyone’s favorite number!

Tax has long been viewed as a domestic concern, rooted in local laws and national priorities. Yet today, global business, digital transformation, and fast-evolving standards are reshaping that belief. With unprecedented changes in tax rules driven by geopolitical shifts, economic pressures, and rapid technological advances, international collaboration has become a strategic priority for many businesses.

In the heart of Luzon stands the Sierra Madre, the longest mountain range in the Philippines. Admired not only for its breathtaking beauty but also for its role as a natural shield, it protects communities from typhoons and ecological collapse.

I’ve always believed that real change begins with a starting point—and every now and then, we need to make a purposeful pivot. Sustainability has emerged as one such pivot, a defining force in how businesses shape their future—no longer peripheral, but integral to strategy, resilience, and value creation.