GRUBA LAW is a full-service law firm supporting a wide array of local and foreign clients in the Philippines. GRUBA LAW has been consistently recognised by its peers and legal publications for its tax practice, as well as its practice in banking & finance, M&A, and dispute resolution. GRUBA LAW (previously "ZG Law - Zambrano Gruba Caganda & Advincula") was founded in 1993 by the late Daisy G. Zambrano and Lily K. Gruba. Starting out as the legal department of a commercial bank, the practice quickly grew into litigation and labour. Lily served in government as Undersecretary for the Department of Finance in 1998. The tax and corporate practice was then established and continued to grow, with the firm handling many landmark cases for local airlines, banks and real estate companies. Recently, the firm has been recognised for its M&A and transactional advisory work. GRUBA LAW continues to grow in size and in its practice fields whilst keeping its core values of excellence, diligence, innovation and service foremost.