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
Rapid technological change continues to challenge traditional legal and regulatory frameworks, often prompting reactive, technology-specific responses that struggle to remain effective over time. This article advances the idea of a constants-based regulatory framework, arguing that while technologies evolve, the foundational elements that require legal oversight, such as data flows, system architecture, accountability mechanisms, intermediaries and institutional responsibility, remain largely stable. By refocusing regulation on these enduring constants rather than transient technological forms, the article proposes a more resilient and adaptable approach to technology governance, capable of operating across sectors and jurisdictions, while maintaining legal certainty, regulatory coherence and public trust.
Released on Mar 10, 2026
As Colombia acts to link innovation with privacy, the issuance of a new circular has set the expectations for tech transfers involving personal data, which is reassuring in principle, uncertain in practice.
Released on Mar 10, 2026
This article examines the developing legal framework for artificial intelligence in Ukraine, which is aimed at harmonisation with EU legislation. It outlines the regulatory strategy guided by the Ministry of Digital Transformation’s White Paper, advancing a bottom-up alignment model through the transition from soft law instruments to prospective mandatory statutory regulation
Released on Mar 10, 2026
Considering the challenges of enforcing rules on illegal online content, this article focuses on the evolving notion of good faith, which already plays an important incentive role under the Digital Services Act. It intends to explore how good faith may act as an active tool for trust, liability and proactive content moderation.
Released on Mar 10, 2026
India’s new comprehensive standalone data protection law demands attention, which includes global businesses operating through complex, cross-border structures. Data fiduciary-centric liability, stringent consent standards, related compliance and exposure to penalties of up to $30m make structured, early-stage implementation essential.
Released on Mar 10, 2026
This article analyses the practical realities of implementing India’s new privacy law, highlighting key aspects of the phased enforcement process and the operational redesign requirements, along with certain India-specific obligations.
Released on Mar 10, 2026
The deployment of artificial intelligence (AI) strategies in India is set to be significantly impacted by the Digital Personal Data Protection Act 2023, which involves a phased enforcement timeline and introduces a transformative framework for privacy and data governance in the country. This article explores how organisations can build resilient, compliant AI systems, while mitigating risks and how they can go about turning the regulatory obligations into competitive advantages by leveraging the consent mechanisms, legitimate uses and public data exemptions provided by the Act.
Released on Mar 10, 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