Doing Great by Doing More — Sarmiento Loriega Law Office
(63)(2)7 798-8115

Ma. Elizabeth E. Peralta-Loriega

Founding Partner
Mergers and Acquisitions | Tax (advisory, structuring, estate planning, tax litigation) | Project Finance and Acquisition Finance | Corporate and Commercial Law | Securities | Energy | Real Estate | Public Bidding | Construction and Infrastructure

The Co-Managing Partner of Sarmiento Loriega Law Office, Ms. Loriega, graduated Class Salutatorian from the University of the Philippines College of Law. Ms. Loriega placed 19th in the 1995 Philippine Bar Examinations. Ms. Loriega, a Certified Public Accountant, 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.

Ms. Loriega has focused her legal practice in mergers and acquisitions, energy, 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, Ms. Loriega is known as a seasoned and highly ranked practitioner. Through the years, Ms. Loriega 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 Ms. Loriega 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 award winning bodies.

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

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

The Asia Business Law Journal has cited Ms. Loriega as among the Top 15 M&A Lawyers in Asia for 2022.

The Asia Business Law Journal has also consistently cited Ms. Loriega as among the Philippines’ Top 100 Lawyers, including the years 2018, 2019, 2020, 2021 and 2022.

Ms. Loriega was also cited as among the Top 100 Women in Litigation/Litigation Star (Tax Disputes) for Asia Pacific for 2020, 2021 and 2022 by Benchmark Litigation.

Ms. Loriega was also cited by Chambers & Partners as a “Highly Ranked Lawyer” in the field of Taxation and Mergers and Acquisitions.

Ms. Loriega has almost three decades of teaching experience in the field of taxation and is a Professorial Lecturer in taxation at the University of the Philippines.

Ms. Loriega loves to while away her time reading her collection of architectural and interior design books. To her, a vacation means sitting by the beach with her favorite sunset drink.