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Elizabeth Peralta-Loriega

Puno & Puno Law Offices

Tel: +632 631 1261
Email: [email protected]

A-List philippines

Practice areas

Taxation; M&A; project finance; real estate power; electric utilities and energy


A senior partner of Puno Law and head of its tax practice, Elizabeth Peralta-Loriega graduated Class Salutatorian from the University of the Philippines’ College of Law. Elizabeth placed 19th in the 1995 Philippine Bar Examinations. She is a certified public accountant, and also graduated 4th in rank and cum laude from the University of the Philippines with a degree in Bachelor of Science in Business Administration and Accountancy.

Elizabeth has focused her legal practice in M&A, project finance and taxation. She has also wide experience in EPC contracts, infrastructure, real estate law, banking, finance and securities law.

In M&A and project finance, Elizabeth is known as a seasoned and highly ranked practitioner. Through the years, she has acted as counsel in major acquisition and project finance deals in the energy, real estate, infrastructure, banking, retail, manufacturing, and telecommunications sectors of the Philippine industry. Most of the deals worked on by Elizabeth through the years have won citations as “Deal of the Year”, “M&A Deal of the Year” and “Project Finance Deal of Year” from prestigious deal awarding bodies.

In the field of taxation, Elizabeth’s award winning tax practice is greatly sought after for expert, insightful, methodical and practical tax advice. She has served as a Philippine tax expert before international arbitration tribunals.

Elizabeth’s expertise in the field of taxation enables her to provide effective and innovative tax solutions and deal structures, whether for multi-party transactions requiring complex corporate structuring or for high net worth individuals and families seeking to establish a customized estate or wealth management plan.

Puno Law’s Tax Practice under the leadership of Elizabeth has won in 2016, 2017 and 2018 the citation of “Tax and Trust Law Firm of the Year” from Asian Legal Business Philippine Law Awards organized by Thomson Reuters.

Elizabeth was cited by the Asian Law and Business as being among the Philippines’ Top 100 Lawyers for the year 2018. She was also cited by Chambers & Partners as a “Highly Ranked Lawyer” in the field of Taxation and Mergers and Acquisitions.

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