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Peralta-Loriega Maria Elizabeth, Sarmiento Loriega-71

Maria Elizabeth Peralta-Loriega

Sarmiento Loriega

Tel: +632 7798 8115
Email: meploriega@sl-lawoffice.com

Philippines A-list 2021 banner-01

Practice areas

Taxation; M&A; energy law; project finance; acquisition finance; EPC contracts, real estate law; land registration; privatisation; estate planning; construction & infrastructure; general corporation law


The co-managing partner of Sarmiento Loriega, Maria Elizabeth Peralta-Loriega, graduated class salutatorian from the University of the Philippines’ College of Law. She placed 19th in the 1995 Philippine Bar Examinations. Loriega, a certified public accountant, also graduated 4th in rank and cum laude from the University of the Philippines with a degree in bachelor of science in business administration and accountancy.

Loriega has focused her legal practice in M&A, energy, project finance and taxation. She also has broad experience in EPC contracts, infrastructure, real estate law, banking, finance and securities law.

In M&A and project finance, she is known as a seasoned and highly ranked practitioner. Through the years, Loriega has acted as counsel in major acquisition and project finance deals in the country’s energy, real estate, infrastructure, banking, retail, manufacturing, and telecommunications sectors. Most of the deals worked on by her through the years have won citations as “Deal of the Year”, “M&A Deal of the Year”, and “Project Finance Deal of Year” from prestigious deal award-winning bodies.

In the field of taxation, Loriega’s award-winning tax practice is heavily sought after for expert, insightful, methodical and practical tax advice. She has served as a Philippine tax expert before international arbitration tribunals. Her expertise in taxation enables her to provide effective and innovative tax solutions and deal structures, including multi-party transactions requiring complex corporate structuring.

Asia Business Law Journal has consistently cited Loriega as among the Philippines’ Top 100 Lawyers in 2018, 2019, 2020 and 2021. She was also cited by Chambers & Partners as a “Highly Ranked Lawyer” in taxation and M&A. Loriega was also cited as among the Top 100 Women in Litigation (tax litigation) for Asia-Pacific for 2020 and Litigation Star for 2021 by Benchmark Litigation.

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