As a member firm of Baker & McKenzie International, Quisumbing Torres' Corporate & Commercial/M&A practice combines deep local market knowledge and experience together with a regional and global perspective when advising clients in their transactions and projects and in doing business in the Philippines.

Years of experience partnering with leading multinational corporations, including listed companies and other companies in highly regulated industries, in various M&A and joint venture transactions, have equipped our Corporate & Commercial/M&A lawyers with extensive knowledge in the following areas:

  • Structuring foreign investments, including in partially nationalized sectors, and advising on joint venture and corporate governance arrangements
  • Pre-acquisition review
  • M&A transactions, reorganizations, spin-offs, divestitures, joint ventures, and other business combinations
  • Negotiation, preparation and review of transaction documents, including the following:
    • Sale and purchase agreements (both shares and assets)
    • Joint venture, shareholders and other business agreements
    • Preparatory and ancillary agreements
  • Capital restructuring, post-acquisition integration or reorganizations

We provide advice on a wide range of corporate and advisory matters, including regulatory compliance matters. We help clients with:
  • Establishment of corporate vehicles, including joint ventures, and assistance with regulatory compliance
  • Preparing, negotiating and reviewing contracts for various corporate and commercial transactions such as licensing, consignment and distribution agreements, lease agreements, BPO/KPO arrangements, and other vendor arrangements
  • Advising on the establishment of branches, subsidiaries, representative offices, regional headquarters, regional operating headquarters and other types of business formats
  • Advising on, and obtaining government approvals, permits, licenses and registrations for, clients' operations
  • Advising on the Philippine regulatory regime, including antitrust compliance, for various corporate and commercial maintenance transactions that may have implications on a client's business

Our Corporate and Commercial/M&A lawyers collaborate with tax, competition, employment, intellectual property, data privacy, foreign investment, and commercial specialists to address all legal and regulatory implications of a transaction, minimize legal and business risks, and provide an end-to-end, high-value service.

Clients are guided by our cross-practice industry teams, which are equipped to provide sector-specific business solutions.  By placing industry specialization at the heart of our business, we can stay ahead of industry trends, better understand our clients’ commercial goals, and provide integrated, practical, and tailored legal advice to address deal complexities.


"Led by Maria Christina Macasaet-Acaban, the first-rate team at Quisumbing Torres assists multinational corporations in large-scale deals and projects, including public and private M&As, joint ventures, as well as corporate governance, regulatory and compliance matters. On account of its association with Baker McKenzie, the practice is well-placed to advise on cross-border transactions." - The Legal 500 Asia Pacific 2023

"One source praises Quisumbing Torres as an 'excellent' law firm." - Chambers Asia Pacific 2022

Key Contact

Christina Macasaet Acaban

Maria Christina Macasaet-Acaban
Partner and Practice Group Head
T +63 2 8819 4947
M +63 917 819 4947

Our Dispute Resolution Practice Group provides strategic and practical counsel and legal assistance in all forms of dispute resolution — from negotiation and mediation to arbitration and general/specialized litigation.

Fluent in all forms of dispute resolution
Our Dispute Resolution lawyers are fluent in strategic dispute analysis, litigation, arbitration and alternative dispute resolution. We help clients make informed decisions that are consistent with their commercial objectives. We have successfully represented both foreign and domestic clients on some of the biggest commercial disputes and landmark cases in the Philippines.

We handle disputes involving Digital Transformation, Supply Chains, Environmental, and Restructuring & Insolvency, among others, which shape business success.

Innovative thinkers
We significantly contribute to the Philippine legal community, specifically in the developing landscape of the practice of law in the Philippines. We are actively involved in the leadership and management of the Philippine International Center for Conflict Resolution, an international arbitration center supported by the Integrated Bar of the Philippines. Our lawyers, including some who are qualified to practice in foreign jurisdictions and who teach in leading law schools in the Philippines, bring to bear innovative strategies, effective preparatory skills, industry-specific knowledge and experience.

We have a wide range of experience in the following:

  • Arbitration: International and domestic commercial arbitration | construction arbitration
  • Commercial litigation: Corporate disputes, including shareholders' actions and other inter- and intra-corporate disputes | partnership and joint venture controversies | distribution agreement disputes | contractual disputes | insolvency and corporate rehabilitation
  • Civil litigation: Airline litigation | contract and property disputes | enforcement of foreign judgments and foreign arbitral awards | tort claims | damages claims
  • Criminal litigation: White collar crimes | crimes involving fraud (simple and syndicated estafa) | crimes against property (theft and qualified theft) | violations under the Cybercrime Prevention Act | libel and oral defamation | Anti-Dummy Law | anti-bribery and anti-corruption laws
  • Regulatory, administrative and other litigation: Employment/labor disputes | intellectual property litigation and disputes | tax and customs disputes | mining litigation | litigation before regulatory agencies | litigations relating to corporate compliance
  • Compliance and investigations: Internal investigations for possible violation of local and foreign anti-bribery and corruption (ABC) laws (i.e., US FCPA and UK Bribery Act) and antitrust and competition laws | ABC compliance corporate trainings


"Quisumbing Torres' ability to spot the essential points of an issue and offer feedback in a timely manner is excellent." - Chambers Asia Pacific 2023

"Quisumbing Torres (member firm of Baker McKenzie) has a level of professionalism which is vastly superior to the other law firms we have engaged with in the Philippines. Their integrity is consistently maintained compared to other firms. Their billing is commensurate to the quality of legal services provided and we appreciate the highly detailed and transparent breakdown of hours billed. Compared to our other retained law firms in the Philippines, Quisumbing Torres is much more adept in leveraging technology." - The Legal 500 Asia Pacific 2022

Key Contact

Eliseo Zuniga

Eliseo Zuñiga, Jr.
Partner and Practice Group Head
T +63 2 8819 4921
M +63 917 819 4921

Our employment lawyers provide seamless advice from strategy to disputes and operations. We will work with you to understand your ultimate strategic goals, manage your primary asset — your employees — and guide you through the modern-day challenges global businesses face.

We have a range of legal services that help clients meet commercial objectives, address compliance requirements and match the internal employment life cycle. We know that there is no one-size-fits-all model; thus, we customize our service offerings and delivery to suit your needs. Our tailored approach starts with discussing and understanding your business and people, strategy, attitude to risk, employee relations culture and the way you like to work. From there, we design a service delivery framework that best meets your requirements and work with you to refine the solution. We help you stay compliant in an ever-changing regulatory landscape and meet strategic objectives for futureproofing your human resources.

Our global outlook, innovative use of technology and proactive firm culture make us the counsel of choice among leading companies from a broad spectrum of industries.

Our holistic employment service offerings are as follows:

  • Recruitment and reward: Terms and conditions of employment | Workmen's compensation | Employee benefits | Executive compensation and transfer | Hiring of overseas land-based and sea-based Filipino workers
  • Day-to-day advisory: Employment contract and policies review and development | Occupational safety and health | Training of managers and HR officers
  • HR management: Collective employment termination | Executive management
  • Business change and restructuring: COVID-19 employment issues, such as employer obligations, work from home arrangements and business continuity plans | Employment aspect of M&As | Outsourcing
  • International labor and human rights: Labor union organization and recognition procedures | Collective bargaining negotiation and agreements | Labor law compliance and labor audit preparation
  • Dispute resolution: Employment conciliation and litigation | Discrimination and sexual harassment investigations


"I can truly say that Quisumbing Torres is the ideal partner when it comes to service and responsiveness. They are always ready to respond to any question you might have and very dependable and resourceful when it comes to data and research material that you might need." - Chambers Asia Pacific 2023

"Housing a versatile team, Quisumbing Torres advises on the full spectrum of employment matters, from recruitment and rewarding employees to HR management and employment disputes. Other core areas of focus include employee benefits and executive compensation, through to hiring overseas land-based and sea-based Filipino workers. The team also counts discrimination and sexual harassment investigations in its caseload." - The Legal 500 Asia Pacific 2023

Key Contact

Kenneth Chua

Kenneth Chua
Partner and Practice Group Head
T +63 2 8819 4940
M +63 917 819 4940

Our Immigration Practice Group provides efficient global and regional mobility solutions that fit commercial objectives.

Delivering an enriched stakeholder experience
The ability to mobilize talent is important to the success of today's global businesses. Like you, we understand that people are the greatest assets of any company. Beyond visas, work permits, cross-border assignments, data privacy and corporate compliance, people are at the core of what we do. We aim to build a trust-based relationship with you and help move your employees to where they need to be, on time and in full compliance.

With our vast experience and expertise in immigration law, we are able to provide strategic immigration advice to clients in complex and novel immigration issues. As immigration laws and rules in the Philippines are not all codified, providing advice on complex and novel issues is difficult and requires vast immigration experience and expertise.

Our Immigration Practice Group provides a comprehensive suite of immigration-related legal services:

  • All work-related visa and permit applications, including work visas, alien employment permits, special work permits and provisional work permits
  • Permanent resident and investor’s visas
  • Petition for dual citizenship and recognition as a Filipino citizen
  • Blacklisting and deportation proceedings
  • Other immigration administrative proceedings

We provide ways to deliver an exceptional service to meet your business needs.

Pioneer services that are not usually offered by other service providers:

  • Off-shore visa application
  • Alert list lifting
  • Securing DOLE Certification of No Objection
  • Securing Alien Employment Permit for Concurrent Position
  • Securing Philippine exemption from travel ban (during the pandemic)

Innovative bespoke solutions
We use a digital case management system to manage our clients' immigration portfolio and process stages. We also provide a customized extranet site for our clients, which can be used as the repository / portal for our exchanges of immigration documents. Through these innovations, we aim to be at the forefront of the digital revolution.


"The team is very responsive and makes sure that deadlines are met when it comes to immigration needs of the company."

"Knowledgeable of immigration laws and procedures. Fast and efficient."

- The Legal 500 Asia Pacific 2023

Key Contact

Miguel Galvez

Miguel Galvez
Partner and Practice Group Head
T +63 2 8819 4950
M +63 917 819 4950

Today's modern intellectual property, data and technology challenges must be met with equally sophisticated and innovative strategies.

Unrivalled client solutions
With groundbreaking tools and systems specially designed for IP portfolio management, our Intellectual Property Data & Technology Practice Group can help ensure effective registration and protection of your trademarks, copyrights and patents. Calling on extensive experience in IP rights enforcement, we can help you obtain successful results — and make cost-efficient decisions — in even the most complex IP disputes.

Exceptional service standards
Client-focused and committed to exemplary service standards, we ensure that our clients receive consistent and seamless advice in the Philippines and beyond. Our lawyers have a track record of completing high-profile domestic and cross-border transactions and are consistently ranked among the leading lawyers by their peers and leading legal directories. The combination of our global reach, decades of "on-the-ground" experience and tailored client relationship approach means we are well placed to support clients in their future investments and assist in managing any issues that clients may encounter.

The right expertise
Our lawyers hold officer roles in the most relevant IP organizations and actively speak on various regional and local webinars and seminars regarding IP and technology matters. A senior IP team recognized by legal directories as leaders in their fields, they provide advice at the highest level on issues of strategic importance to our clients.

Our experienced IP, data and technology lawyers can assist you in the following areas:

  • Brand Management
  • Brand Enforcement and Brand Disputes
  • Data Privacy and Security
  • Digital Commerce, Advertising and Marketing
  • Digital Media and Copyright
  • Patent Advisory and Disputes
  • Patent Prosecution
  • IPTech Transactions and Tax
  • IPTech Contracting and Disputes
  • Technology Transactions
  • Trade Secrets Protection


"The intellectual property team of QT is robust and agile. They respond quickly, are collaborative and easy to work with."

- The Legal 500 Asia Pacific 2023

"Quisumbing Torres are recognised experts and are well connected with regulatory agencies. They can provide practical and timely advice and are aware of legal developments."

- Chambers Asia Pacific 2023

Key Contact

Divina Pastora V. Ilas-Panganiban 

Divina Ilas-Panganiban
Partner and Practice Group Head
T +63 2 8819 4961
M +63 917 819 4961

Our Tax Practice Group provides integrated advice on all aspects of local and international tax law to help clients minimize risks and maximize tax incentives.

We assist clients who are entering the Philippine market in designing and implementing tax structures that are practical and tailored to local operations. Adept in addressing regulatory issues, we help clients protect their businesses from unforeseen exposure.

We also represent clients before various government agencies, local government units and the courts in assessment and refund cases involving national taxes, local taxes and customs duties. We execute proven strategies to help clients efficiently resolve tax and customs controversies.

A multijurisdictional approach to tax planning
Our seasoned professionals work closely with Baker McKenzie lawyers and tax specialists worldwide to deliver tax and customs planning advice in various key sectors. We have a deep understanding of the tax implications in a constantly evolving world. We guide companies through mounting tax implications as companies transform and innovate to simultaneously drive and respond to market demands.

We provide seamless, integrated advice on your tax strategy, its implementation and defense:

  • Tax planning and transactions: Strategic structuring to optimize tax benefits aligned with a company's business needs | Comprehensive advice on all tax aspects of transactions, from due diligence through the acquisition, to post acquisition integration | Advice on tax aspects of forming joint ventures and strategic alliances | Tax incentives available to foreign investments | Real estate transactions
  • Transfer pricing: Advance pricing agreements | Audits | Competent authority negotiations | Cost sharing and licensing | Design and implementation | Transfer pricing dispute resolution and litigation | Documentation and benchmarking | Economic services, including valuations and financial transactions support
  • Tax dispute resolution: Planning assistance | Strategic litigation analysis | Pre-audit preparations, audit and collection proceedings | Protests and appeals | Litigation in tax courts, appellate courts, and other courts | Rulings and reform advocacy
  • Tax policy: Advocacy with tax policy-makers on behalf of taxpayers | Government relations | Preparation of external materials, including op-eds, position papers, and testimony | Strategic planning, economic analysis, financial modeling and advice to boards of directors, the C-suite, and other internal stakeholders on impact of legislation and regulations | Advice to governments on shaping their tax policies (e.g., implementing VAT, tax treaty negotiation)
  • Indirect taxation: Value Added Tax | International trade and customs issues | Excise, anti-dumping/anti-subsidy levies | Income and withholding taxes | Taxation of employee compensation and benefits | Tax treaty issues
  • Wealth management: Estate planning | Investment and corporate structuring | Voluntary disclosure | Tax reporting obligations | Tax regularization | Trust planning | Offshore entities formation | Tax and trust litigation


"Quisumbing Torres is frequently mandated to advise on the tax law aspects of M&A transactions, as well as assisting with tax treaty matters and tax disputes. The practice is noted for handling complex tax litigation, and also offers expertise in wealth management and tax structuring. The firm leverages the Baker McKenzie network to offer impressive cross-border expertise, acting on behalf of numerous global clients, including a number of US companies." - The Legal 500 Asia Pacific 2023

Key Contact

Kristine Mercado Tamayo

Kristine Anne V. Mercado-Tamayo
Partner and Practice Group Head
T +63 2 8819 4955 | +63 2 8217 2592
M + 63 998 962 7573