Asia Cup 2007 Memorial for the Respondent
Mariel R. Seno
Anna Loren R. Ramos,
Janice C. Lee
Anya M. Palileo
Bioprospecting or Biopiracy: Does the TRIPS
Agreement Undermine the Interests of the Developing
Countries?
Lowell B. Bautista
When Accounting Meets Tax: How the International
Accounting Standards Affect Philippine Income
Taxation
M. Alviar
Chery Vi M, Saldtua Castillo
Rethinking the Foundations: Sovereignty,
Community, and the International Legal Order from a
Social Pluralist Perspective
Rand R. Bagares
VOLUME 82 SEPTEMBER 2007CONTENTS
VOLUME 82___ SEPTEMBER 2007 _NUMBE
Foreword
ASIA Cup 2007 MEMORIAL
FOR THE RESPONDENT....... 1
Maricel Maricel ®. Seno, Anna Lorem 8. Ramos,
Janice C. Lee, and Anya M. Palileo
BIOPROSPECTING OR BIOPIRACY:
Does THE TRIPS AGREEMENT
UNDERMINE THE INTERESTS OF THE DEVELOPING
COUNTRIES?
Lowell B. Bautista
WHEN ACCOUNTING MEETS TAX:
HOW THE INTERNATIONAL
ACCOUNTING STANDARDS AFFECT PHILIPPINE
INCOM {TAXATION
Myriilen M. Alviar
Cherry Vi M. Saldua-Castilla
RETHINKING THE FOUNDATIONS:
SOVEREIGNTY, COMMUNITY, AND THE
INTERNATIONAL LEGAL ORDER FROM A SOCIAL
PLURALIST PERSPECTIVE,
Remel R. Bagares
68
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