Kristine Anne Mercado-Tamayo

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.

Kristine obtained her Doctor of Law degree from the Ateneo de Manila in 2005. She is cited as a Highly Regarded Lawyer for General Corporate Tax and Women in Tax by ITR World Tax 2023. More recently, she has been ranked Band 3 for Tax by Chambers Asia Pacific 2024. She is also among Asia Business Law Journal’s “A-List” of the Top 100 lawyers in the Philippines since 2023.

Kristine has 17 years of experience assisting and advising clients on tax issues relating to corporate reorganization 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.