Kristine Anne V. Mercado-Tamayo


Kristine Anne Mercado-Tamayo is a senior associate in Quisumbing Torres’ Tax Practice Group. She has ten years of experience assisting clients on tax issues, involving corporate restructuring, mergers and acquisitions and other cross-border transactions, customs and international trade, as well as succession, estates and trusts.

Kristine Anne obtained her Doctor of Law degree from the Ateneo de Manila in 2005.

Practice Focus

Kristine Anne counsels wealth management institutions in respect of tax and legal implications of offshore structures. She also advocates on clients’ behalf in controversies involving disputed tax assessments litigated before the Court of Tax Appeals and Philippine appellate courts.

Professional Honors

  • Next Generation Lawyer in Tax, Legal 500 Asia Pacific, 2017-2019

Professional Associations and Memberships

  • Integrated Bar of the Philippines - Member
  • International Bar Association


  • Philippines (2006)


  • Ateneo de Manila University (JD) (2005)
  • Ateneo de Manila University (BS Legal Management) (2001)


  • English