Evergreen Reference

Tax And Legal Glossary

Definitions for recurring terms used across the site’s tax, legal, media, and SEO publishing program.

Estate Tax Amnesty

A statutory opportunity to settle qualifying estate tax liabilities with relief from certain penalties, subject to deadlines and documentary requirements.

Value-Added Tax

A consumption tax imposed on the sale, barter, exchange, lease, or importation of goods, properties, and services under Philippine tax rules.

Transfer Pricing

Rules and methods for pricing transactions between related parties, especially across jurisdictions.

Tax Treaty

An agreement between jurisdictions that can allocate taxing rights, prevent double taxation, and set treaty relief conditions.

Corporate Governance

The rules, duties, processes, and accountability structures that guide corporate decision-making.

Legal Commentary

Analytical writing that explains laws, cases, regulations, or public legal developments for readers.

Canonical URL

The preferred URL for a page when similar or duplicate content could otherwise appear at more than one address.

Image Sitemap

Sitemap metadata that helps search engines discover and understand images associated with indexable pages.