Kristine Anne V. Mercado-Tamayo


Kristine Anne Mercado-Tamayo is a partner in Quisumbing Torres’ Tax Practice Group. She has 12 years of experience assisting clients on tax issues, involving corporate restructuring, mergers and acquisitions and other cross-border transactions.  Kristine advocates on clients' behalf in controversies involving disputed tax assessments, representing clients before the Bureau of Internal Revenue.  

Kristine Anne obtained her Doctor of Law degree from the Ateneo de Manila in 2005. She is cited as a Next Generation Lawyer in Tax by the Legal 500 Asia Pacific for three consecutive years (2017-2019). She has been recently appointed as Chairperson in Tax and Financial Services Committee of the European Chamber of Commerce of the Philippines.

Practice Focus

Kristine's practice focuses on general tax planning and taxation for commercial transactions, mergers and acquisitions, including pre-spin-off and post-acquisition restructuring and corporate restructuring exercises.

She advises clients on customs issues relating to cross-border transactions, including compliance with applicable government licensing, reporting, documentation, and record-keeping requirements. 

Kristine also handles wealth management, including the areas of succession, estates, and trusts. She advises wealth management institutions on tax considerations of offshore structures. She also advises high networth individuals and families on various wealth management solutions and tax planning tools.

Professional Honors

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

Professional Associations and Memberships

  • Integrated Bar of the Philippines
  • International Bar Association
  • European Chamber of Commerce of the Philippines (ECCP) – Chairperson, Tax and Financial Services Committee


  • Philippines (2007)


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


  • English

­Presenter, "Bureau of Internal Revenue and Bureau of Customs - Issuances," 7th Annual Tax Forum: Tax and Customs: Audit and Enforcement Issues and Policy Developments, September 2010

Presenter, "BIR Issuances," 6th Annual Tax Forum: Taxation and the Workforce - Tax and Employment Law Issues and Developments, September 2009