Suppose we are told that

$\displaystyle \neg\, (P \Rightarrow Q)$    is equivalent to $\displaystyle P \, \& \, \neg\, Q\,. \hspace{2cm} (*)$

From this we suspect that we can express $ P \Rightarrow Q$ by using conjunction (&), disjunction ($ \vee$) or negation ($ \neg$) only.

First observe that $ P \Rightarrow Q$ is equivalent to

$\displaystyle \neg\, (\neg \,P \Rightarrow Q)\,,$

therefore from what we are given in (*), $ P \Rightarrow Q$ is equivalent to

$\displaystyle \neg\, (P \,\&\, \neg\, Q)$

We know that given two statements $ R$ and $ S$ (we use different letters to distinguish these statements from the $ P$ and $ Q$ above) by de Morgan's Law about the negation of conjunctions,

$\displaystyle \neg\,(R \,\&\,S)$    is equivalent to $\displaystyle \neg\, R\, \vee\, \neg \,S.$

Therefore taking $ P$ as the first statement $ R$ and $ \neg\, Q$ as the second statement $ S$ in de Morgan's Law we obtain

$\displaystyle \neg\, (P\, \& \,\neg Q)$    is equivalent to $\displaystyle \neg\, P \vee \neg\, (\neg\, Q).$

Since $ P \Rightarrow Q$ is equivalent to $ \neg \,(P\, \&\, \neg\, Q)$ and the latter is equivalent to $ \neg\, P\, \vee\, \neg \,(\neg\, Q)$ we can say that

$\displaystyle P \Rightarrow Q$    is equivalent to $\displaystyle \neg\, P \vee \neg\, (\neg\, Q).$

The expression on the right hand side can be simplified by observing that $ \neg\, (\neg\, Q)$ is equivalent to $ Q$. So as a result

$\displaystyle P \Rightarrow Q$    is equivalent to $\displaystyle \neg \,P \vee Q.$