The Supreme Court of India’s (Supreme Court) judgment in Tiger Global marks a significant development in the taxation of cross-border private equity (PE) and venture capital (VC) exits. Traditionally, PE and VC investors structured India-bound investments through intermediary holding companies set up in tax-friendly jurisdictions. These structures were widely accepted under earlier jurisprudence and provided meaningful certainty for international tax planning. Tiger Global departs from this tradition in important respects.
Released on Mar 13, 2026
Romania’s FDI screening regime has evolved from a narrow national security safeguard into a central strategic consideration in transaction planning, due to its broad scope, low thresholds and assertive enforcement. With applicability extending to EU and domestic investors, and significant sanctions for non-compliance, FDI analysis has become a critical component of deal structuring and risk management.
Released on Mar 12, 2026
The right to withdraw (exit) from a Ukrainian LLC is a nuanced legal instrument that simultaneously safeguards minority participants (shareholders) and preserves business continuity. This article offers a practical overview of the statutory thresholds governing withdrawal from an LLC, the procedural mechanics of an exit, available solutions for resolving 50:50 deadlocks, and the principles applicable to determining the fair market value of a participant’s share.
Released on Mar 12, 2026
Investors in M&A transactions in Indonesia should be mindful of key considerations that require close monitoring. In practice, M&A deals are risky due to regulatory and compliance requirements, particularly when they affect the licensing, reporting, corporate governance and control structure of target companies. This article aims to assist business actors in identifying the key risks in M&A transactions and understanding the practical implications across the transaction lifecycle.
Released on Mar 12, 2026
This article examines the evolving role of the corporate veil in Mexican law, arguing that while limited liability remains the rule, its protection increasingly depends on sustained operational coherence rather than formal compliance alone. It contends that effective corporate shielding is built through institutional discipline and genuine business practices over time.
Released on Mar 12, 2026
In an increasingly multipolar and strategically fragmented global economy, cross-border joint ventures have reemerged as a primary vehicle for international expansion. Far from being second-best alternatives to acquisitions, they operate as deliberate structures for managing geopolitical risk, regulatory divergence and regional economic realignment.
Released on Mar 12, 2026
This article outlines five peculiarities of Hungary’s widely discussed FDI screening regimes as experienced in Hungarian M&A practice.
Released on Mar 12, 2026
Tension between CFIUS and HIPAA compliance requirements may present an obstacle for healthcare M&A. Specifically, requirements concerning sensitive health data under each regulatory framework are incompatible in practice, thereby heightening compliance risks for private equity-backed healthcare deals.
Released on Mar 12, 2026
In recent years, multiple provinces in China have launched ‘retrospective’ enforcement campaigns, with some jurisdictions extending the look-back period to as far back as 13 years, attracting widespread attention from market participants and the international engineering community. This article reviews recent developments in China in regard to the enforcement and governance efforts taken to address collusive bidding, with a particular focus on practical approaches inspired by the Operational Guidelines for Preventing Collusive Bidding in Contractor Project Bidding, and further analyses the implications for bid-tendering risk management within engineering projects that are part of the Belt and Road Initiative.
Released on Mar 11, 2026
An insightful discussion with Fiona McLeod
Released on Mar 9, 2026
Pakistan’s employment law framework is often described as fragmented, technical and difficult to navigate, leading to misunderstandings and compliance issues. This article analyses how the lack of a single, unified employment code proves a challenge for both foreign and domestic companies, focusing on Chinese businesses to demonstrate the impact this decentralisation creates.
Released on Mar 3, 2026
A note from the Editors of the IBA Maritime and Transport Law Committee, Sarah Gahlen and María Belén Espiñeira
Released on Feb 27, 2026
A note from the Co-Chairs of the IBA Maritime and Transport Law Committee, Patrick Holloway and Marco Remiorz.
Released on Feb 27, 2026
The war in Ukraine has dramatically changed the country’s logistics map. It has: destroyed old routes; called into question the reliability of the infrastructure; forced businesses to look for new models of work, in some cases to build supply chains from scratch; and meant constantly having a plan B, C, and so on, ready. Shipping logistics, which before the full-scale invasion was a key to agricultural and metallurgy exports, have now plunged into a deep crisis due to the suspension of shipping in 2022. Today, when, thanks to the Armed Forces of Ukraine, Ukrainian ports are working again, it is still undergoing a painful but necessary process of transformation.
Released on Feb 27, 2026
An interview with Diego de San Simón, Website Officer of the IBA Maritime and Transport Law Committee
Released on Feb 27, 2026
As a landlocked jurisdiction, Kazakhstan’s foreign trade and transit carriage is structurally corridor-based and typically executed through multimodal chains: rail and road legs, terminal handling, and – where relevant – a maritime segment in the Caspian basin. In that operating reality, limitation of liability rarely turns on a single ‘carriage’ or a single document. Instead, it turns on: (1) where the loss occurred (stage identification); (2) who held custody and in what capacity; and (3) how handovers were documented across modal interfaces.
Released on Feb 27, 2026
As the maritime sector faces unique risks, having clear and reliable insurance arrangements is essential. Hull and Machinery (H&M) policies play a key role, protecting shipowners against physical damage to vessels and often covering costs linked to salvage operations and general average.
Released on Feb 27, 2026
In recent years, Argentina’s maritime and land transport industries have faced extraordinary challenges that have significantly disrupted operations. These challenges include natural events such as the low water levels on the Paraná River, widespread strikes and lockouts led by powerful trade unions, and logistical issues stemming from armed robberies and truck hijackings. Together, these factors have created unprecedented difficulties for carriers, shippers, logistics operators, and underwriters alike.
Released on Feb 27, 2026
Imagine that a foreign client contacts your firm to inform you that they have supplied bunkers to a certain vessel in a foreign port, duly delivered and registered through a Bunker Delivery Note signed and stamped by the vessel’s chief engineer, but remain unpaid.
Released on Feb 27, 2026
The United Arab Emirates (UAE) has long been a jurisdiction where the law said one thing about maritime limitation of liability, but practice often delivered another. That gap is narrowing. With the advent of the new UAE maritime law in 2024, the UAE appears poised to move from a system which recognised limitation in theory to one that can operationalise it in practice, most notably by enabling the constitution of limitation funds before the courts.
Released on Feb 27, 2026
The United Republic of Tanzania is a sovereign state that was founded in 1964 by the Union of two independent states, Tanganyika and Zanzibar. Before the Union, Zanzibar was recognised as the People’s Republic of Zanzibar and Tanganyika as the Republic of Tanganyika.
Released on Feb 27, 2026
Dutch law on limitation of maritime claims is primarily based on international conventions, supplemented by provisions in the Dutch Civil Code (Burgerlijk Wetboek, BW) and the Dutch Code of Civil Procedure (Wetboek van Burgerlijke Rechtsvordering, Rv).
Released on Feb 27, 2026
One of the enduring challenges in maritime dispute resolution is ensuring that a successful claimant is able to enforce a judgment or arbitral award once liability has been established. The transnational nature of shipping operations, coupled with the widespread use of single-purpose ship-owning companies and flags of convenience, often leaves claimants exposed to the risk of pursuing costly proceedings only to obtain a hollow judgment.
Released on Feb 27, 2026
This discussion at the IBA Annual Conference Toronto 2025 looked at the explosive growth of global data generation, examining how rising AI workloads, hyperscaler expansion and power scarcity are reshaping the fundamentals of site selection, permitting, energy strategy and infrastructure planning.
Released on Feb 27, 2026
This article analyses the transformation of the tax adviser’s role in Mexico within a context characterised by intensified tax enforcement, technological oversight, judicial reform and evolving client expectations. It argues that the profession has evolved from being a predominantly technical function into a strategic, preventive, interdisciplinary and ethical practice, focused on risk management and legal certainty.
Released on Feb 27, 2026
Saranya Mishra, the Alternative and New Law Business Structures Committee’s Publication and Newsletter Officer, reflects on the rapidly changing structures and technologies that lawyers are beginning to navigate within their profession. She highlights the Committee’s recently published articles which analyse the changes and challenges in this sector and how legal professionals can approach them in their day to day lives.
Released on Feb 24, 2026
This panel at the IBA Annual Conference in Toronto explored the tax implications of changing residency and how tax policy, politics and personal priorities drive mobility for internationally active families and entrepreneurs. The discussion covered, among other things, exit taxes and dual residency, permanent establishment (PE), controlled foreign corporation (CFC) regimes, new tax law developments and family and succession law issues. Against a backdrop of political volatility and regulatory change, the panel distilled practical guidance drawn from recent cases and experiences in the US, Mexico, France, Spain and Israel.
Released on Feb 24, 2026
This panel session at the IBA Annual Conference in Toronto included a discussion of considerations for inbound investments into Canadian resource companies, challenges associated with Canada’s foreign affiliate dumping regime, repatriation strategies and Canada’s unique flow-through share financing regime for early stage capital.
Released on Feb 24, 2026
This report provides a comprehensive overview of discussions on recent developments in international corporate taxation, focusing on the implementation of the Organisation for Economic C-operation and Development’s (OECD) Pillar Two rules, the emerging side-by-side system and related legal and transactional implications. It summarises the G7’s support for the use of a side-by-side approach, potentially exempting United States multinational enterprises (MNEs) from the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR), as well as providing updates on Pillar Two adoption and adjustments in Ireland, Canada, Switzerland, Latin America and the United Kingdom. This article also highlights practical considerations for cross-border transactions, securitisations and evolving tax insurance solutions.
Released on Feb 24, 2026
This panel session at the IBA Annual Conference in Toronto offered comprehensive analysis of the burgeoning global trend of digital nomads (DNs) and the complex legal and regulatory challenges they present both for individuals and employers. Spurred by the post-pandemic shift to remote working, the panel reviewed the rapid expansion and highly variable design of DN visa schemes worldwide.
Released on Feb 24, 2026