Atty. Carlos G. Baniqued is the founder and managing partner of Baniqued & Bello (formerly Baniqued & Baniqued), a law firm that specializes in taxation and commercial laws. He obtained his Bachelor of Laws from the University of the Philippines, and his Master of Laws from the University of Pennsylvania.
Atty. Baniqued is past president of the Tax Management Association of the Philippines (TMAP), a national association of tax lawyers and tax practitioners, and former vice-president of the Asia Oceania Tax Consultants Association (AOTCA) with headquarters in Tokyo, Japan. He is a member of the Section of Taxation and the Section of International Law of the American Bar Association (ABA). He is also an active member of the Makati Business Club and the Management Association of the Philippines.
He is a part-time professor in the U.P. College of Law and the Ateneo Law School. Aside from teaching Taxation, Atty. Baniqued has delivered many lectures on various topics in the field of Taxation and Foreign Investments in the Philippines before the Securities and Exchange Commission, Mandatory Continuing Legal Education, U.P. Law Center, and non-governmental organizations (NGOs).
Every year, some independent research firms, like Chambers and Partners (a UK firm) and Euromoney Publications (a UK/HK firm), conduct thousands of in-depth interviews of clients and leading practitioners worldwide, canvassing their opinions on which they thought were the best firms and lawyers and why. Consistently through the years, Atty. Baniqued and his firm, Baniqued & Bello, have been cited among “Asia’s Leading Lawyers and Law Firms in the field of Taxation and Commercial Laws”.
Atty. Baniqued has an extensive appellate practice before the Court of Tax Appeals and the Supreme Court where he has argued before the court En Banc a couple of times. His clientele consists mostly of multinational corporations doing business in the Philippines, some of the largest Philippine corporations, and high-net worth individuals and families.