Practice areas

Tax; M&A; customs & international trade; wealth management; high-net-worth individuals and families

Introduction

Kristine Anne Mercado-Tamayo is a partner in Quisumbing Torres, and heads the firm’s tax practice group and industrials, manufacturing & transportation industry group. She is also a member of the consumer goods & retail practice.

Mercado-Tamayo obtained her Juris Doctor degree from the Ateneo de Manila University in 2005. She has been repeatedly cited as a next generation lawyer in tax by the Legal 500 Asia-Pacific, from 2017 to 2023. She has been named as a highly regarded lawyer for general corporate tax, and for women in tax by ITR World Tax 2023.

Mercado-Tamayo has 16 years of experience assisting and advising clients on tax issues relating to corporate reorganisation and M&A, including pre-spinoff and post-acquisition restructuring. She also handles customs and international trade matters, including border and post-clearance disputes, and compliance with applicable government licensing, reporting and documentation requirements. She advocates for disputed assessments, representing clients before the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC).

She handles wealth management, including the areas of succession, estates and trusts, and advises wealth management institutions on tax considerations of offshore structures. She also advises high-net-worth individuals and families on wealth management solutions and tax planning tools.

Mercado-Tamayo is a member of the firm’s inclusion and diversity committee for women.

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