The Philippine Institute for Development Studies (PIDS) will hold a public webinar on May 25, 2023, from 9:00 AM to 11:30 AM via Zoom

This virtual event will feature the PIDS study “Rethinking Taxation in the Digital Economy” authored by PIDS consultant Emerson S. Bañez.

The study evaluated the country’s legal framework for taxing digital transactions, specifically, the extent to which the provisions of the law can map onto the value of digital markets. It has been found, among others, that nonresident providers have gained the most from digital markets while minimizing the tax impact of their activities. It proposed policy changes that would expand the scope of the tax authority and promote engagement at the international level.

A copy of the full study is available at the following link:

To register, go to You may also tune in to the PIDS and SERP-P Facebook pages for the livestream.



Presentation of Atty. Emerson S. Bañez, Assistant Professor, University of the Philippines College of Law

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