Regional Operating Headquarters (ROHQ) (Section 2(3), RA No. 8756) means a foreign business entity which is allowed to derive income in the Philippines by performing certain qualifying services to its affiliates, subsidiaries or branches in the Philippines, in the Asia-Pacific Region and in other foreign markets. It is a special entity allowed in the Philippines that is entitled to certain incentives and privileges. Find out its features, implications, and taxability.

Philippines has lot to offer. Aside from the lovable tropical climate, many multinational companies have proven that Philippines is a quite considerable location for expansion and good business endeavors. For the purpose of doing business in the Philippines, a selection of the appropriate entity that will engage such endeavors seems to be great importancefor [...]