This panel at the 2024 IBA Annual Conference in Mexico City addressed the primary fiscal challenges associated with cross-border corporate and executive mobility, including issues related to permanent establishments, place of effective management and their consequences – such as exit taxes – in Brazil, Italy, Mexico, Portugal, Switzerland, and the United States.
Released on Nov 25, 2025
This panel at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024, analysed how different countries implement new tax regimes in the digital economy era, particularly by addressing the current legislative landscape and the challenges experienced and efforts made by each jurisdiction.
Released on Nov 24, 2025
This panel at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024 addressed on a country-by country basis the various tax considerations for startup businesses in Latin America looking to expand both domestically and abroad. Additionally, the panel also discussed the tax considerations for US businesses looking to expand into Latin America.
Released on Nov 24, 2025
Domestic law is often used to combat abuse and tax planning. Some countries apply anti-avoidance rules independently if there is no anti-avoidance clause included in the relevant tax treaty to avoid double taxation. Other tax treaties expressly authorise it, among others due to the entry into force of the multilateral instrument. Clients are increasingly facing the application of general anti-avoidance rules (GAARs) in connection with anti-avoidance rules included in tax treaties, together with increased mandatory disclosure rules (MDRs). This panel at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024, discussed GAARs and MDRs in several jurisdictions, and the impact thereof on client advice.
Released on Nov 24, 2025
This panel – at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024 – focused on the evolving landscape of tax transparency and compliance for high net worth (HNW) individuals and multinational businesses in the US and Latin America.
Released on Nov 24, 2025
This panel at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024, focused on why multinationals consider migrating and the most common recipient jurisdictions. The panel navigated the country specific tax and non-tax reasons considered by decisionmakers when facing these migrations.
Released on Nov 24, 2025
This session – at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024 – began with a brief overview of relevant facts including that energy and extractives covers a broad range of activities in different industries and different stages of production. The relevance of any particular industry or activity varies from country to country throughout the Americas, as does the level of private participation, which also varies from industry to industry and even project to project
Released on Nov 24, 2025
The chair commenced this session – at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024 – by outlining the key subjects that the speakers would cover regarding the implementation of civil and criminal tax regulations across different countries. Additionally, he provided a concise introduction to tax loopholes and the investigative tools employed by authorities in criminal proceedings. He also underscored the significance of the Pandora papers, and the widespread impact this phenomenon has had on various countries.
Released on Nov 24, 2025
This report summarises a panel discussion – at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024 – on current legislative trends in taxation. As introduced by Ana Cláudia Utumi, the panel focused on tax reforms; the implementation of the OECD’s Pillar Two; and tax certainty, tax audits and tax litigation.
Released on Nov 24, 2025
This panel at the 16th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2024, focused on highlighting the specificities applicable in different jurisdictions regarding M&A operations, as well as the relevant trends in each and the region-specific challenges.
Released on Nov 24, 2025
This article examines the first arbitral award rendered under the EU-UK Trade and Cooperation Agreement (TCA), prompted by the UK’s prohibition of sandeel fishing in English and Scottish waters. It analyses the tensions between regulatory autonomy and treaty-based obligations, with particular attention to the role of scientific evidence, the principle of proportionality and allegations of discrimination. The tribunal’s reasoning, which upholds the Scottish ban while identifying procedural deficiencies in the English measure, sheds light on the dynamic relationship between environmental protection and international trade law. The article further considers the award’s procedural innovations and reflects on its broader implications for the future operation of dispute resolution mechanisms under the TCA.
Released on Nov 21, 2025
The rule of law (ROL) is essential for effectively implementing the UN Guiding Principles on Business and Human Rights (UNGPs). It faces serious and growing global threats. Attacks on the ROL that weaken protections against and increase the likelihood of business-related human rights abuse will lead to the undermining of global economic, environmental and social stability. The formation of a broad coalition to defend the ROL and uphold business commitments to respect human rights would help to address these risks.
Released on Nov 21, 2025
An introduction to the IBA Business Human Rights Committee e-Bulletin, released in November 2025. This follows on from the introduction in the e-Bulletin email.
Released on Nov 21, 2025
Domestic arbitration in Pakistan is still governed by the Arbitration Act, 1940 even though both India and Bangladesh repealed and replaced that law in 1996 with new statutes based on the UNCITRAL Model Law. However, in 2023, Pakistan initiated a formal reform process which has resulted in a new Draft Act. The Draft Act is based upon the Model Law and yet differs significantly from it. For example, the Draft Act does not deal with foreign arbitrations at all but instead deals only with domestically seated arbitrations (albeit both international and purely domestic arbitration). The article examines, and tries to explain, the various choices made in preparing the Draft Act. In broad terms, those choices were driven by the need to make the Draft Act comprehensible and practically workable in the particular context of Pakistan. For example, the Draft Act provides different standards of review in relation to purely domestic awards as opposed to domestically seated international awards. This is because the needs of sophisticated business consumers are quite different from those of the average unsophisticated Pakistani. The Draft Act also tries to pre-empt practical concerns regarding implementation by establishing minimal institutional frameworks for arbitral appointments and oversight.
Released on Nov 20, 2025
Among the most interesting recent trends in the Italian real estate market is the real estate securitisation company as a new vehicle for real estate investments. This SPV is increasingly utilised and of interest to various types of foreign investors (from institutional to family offices).
Released on Nov 5, 2025
Maharashtra’s government circular dated 7 August 2025, eliminates Sanad certificate requirements and non-agricultural taxes for solar and wind energy projects under three specific state schemes, streamlining land conversion processes that previously delayed renewable energy development by six to 12 months. This targeted regulatory reform creates the most comprehensive land-related exemptions for clean energy projects implemented by any Indian state, potentially accelerating Maharashtra’s ambitious renewable energy targets while establishing a precedent for similar policy innovations nationwide.
Released on Nov 5, 2025
The Law Society of England and Wales has issued new guidance on advising clients about climate change risks in property transactions. This article summarises the main points, including the seven-step framework, liability considerations and practical advice for solicitors acting in different transaction types.
Released on Nov 5, 2025
The acquisition of immovable property is a fundamental institution of property law, which determines the procedures and legal conditions under which the right of ownership is transferred to individuals. This article will delve into the two ways of acquiring immovable property through legal transactions in Turkey: real estate sales agreement and preliminary agreements for real estate sales, which serve as commitments for the conclusion of such agreements.
Released on Nov 5, 2025
In Portugal, conflicting case law on the application of the reduced VAT rate to urban regeneration works was recently harmonised by the Supreme Administrative Court. The matter is not yet settled, however, as an appeal to the Constitutional Court remains pending.
Released on Nov 5, 2025
Trust structures and the digitalisation of legal procedures are reshaping the Dominican real estate sector in a more sustainable and strategic manner. The use of trusts creates safer, more transparent avenues for investment, while the digitalisation agenda is cutting red tape and making the process of buying, selling and developing property more efficient for all parties involved.
Released on Nov 5, 2025
This Wealth Management Workshop panel at the 25th Annual IBA/ABA US and Europe Tax Practice Trends conference in Amsterdam, in April 2025, convened to explore the evolving landscape of beneficial ownership, particularly in the context of wealth management, tax transparency, cross-border structures and international compliance. Gathering legal experts from the United States and across Europe, the panel offered comparative insights into domestic and cross-border regulatory frameworks.
Released on Nov 4, 2025
Gathering legal experts from the United States and across Europe, this panel at the 25th Annual IBA/ABA US and Europe Tax Practice Trends conference in Amsterdam convened to discuss structuring considerations, strategies and other emerging issues relevant for private credit funds.
Released on Nov 4, 2025
This panel at the New Era of Taxation conference in Milan, in September 2025, discussed the complexities of VAT on cross-border transactions with a specific focus on the supply chain of goods supplied by a non-European Union taxable person into the EU and subsequent intra-community supplies. As the panel was composed of experts from Germany, Italy, Austria and Switzerland, each of the speakers shared their insight on the VAT treatment and challenges encountered in their respective jurisdictions.
Released on Nov 4, 2025
Emergency arbitration, while still a relatively recent development, has become an essential procedural feature for parties seeking urgent interim relief before the constitution of an arbitral tribunal. ‘Emergency arbitration: A practical guide for young arbitration practitioners’, published by the IBA Arb40 Subcommittee, aims to offer practical insights and sometimes comparative perspectives into one of the most dynamic procedural tools in international arbitration.
Released on Oct 31, 2025
The reimposition of tariffs by the United States in 2025, including a 50 per cent ad valorem duty on selected Indian exports, has significantly altered India’s trade dynamics. These measures, framed as reciprocal tariffs, have placed Indian exporters at a competitive disadvantage compared to their peers in Vietnam, Bangladesh and Indonesia, who face lower tariff burdens. The impact is particularly acute in sectors like textiles, vehicle components, gems and jewellery and marine products, industries that are heavily export oriented and dominated by micro, small and medium enterprises.
Released on Oct 31, 2025
This article recounts the case of persons released on acquittal or after serving sentences at the International Criminal Tribunal for Rwanda (ICTR), unable to reunite with their families in their countries of refuge, have been living under surreal circumstances where no law appears to apply. On 15 November 2021, the UN signed a bilateral agreement with Niger for their relocation so they could start a new life. However, since the UN transferred the men to Niamey in December 2021, they have been living under house arrest and under the threat of refoulement to Rwanda. The article explores the challenges faced by international criminal tribunals.
Released on Oct 31, 2025
This article outlines the Russian tactic of exploiting Ukrainian children and young adults through Telegram, enticing them to conduct espionage, bombings, and even suicide bombings, by coercing them through money, gamification, and extortion. Some of these cases have resulted in children being injured or dying. These practices violate the Rome Statute and Geneva Conventions, which prohibit child participation in hostilities and coercion on any grounds, by stripping children of protected civilian status and weaponising their vulnerability. Current ICC warrants only address deportations, overlooking broader crimes against children in both occupied and unoccupied areas.
Released on Oct 31, 2025
This article reflects on this year’s IBA War Crimes Committee Conference, ‘Law on the Frontlines’ which saw discussions on the intolerable risks of continued impunity for violations of international humanitarian law; the challenges and opportunities encountered to document attacks on civilian populations; the weaponisation of the digital arena and the challenges and opportunities it raises in the search for the truth; and the critical role that the law stands to play in the aftermath of the conflicts that must end.
Released on Oct 31, 2025
This article is a reflective summary on the IBA War Crimes Committee’s monthly webinar series titled ‘Focus on the arms trade: state responsibility, accountability and private actors compliance’. The article highlights the issue of arms trade and the relevant legal frameworks, under the arms trade treaty, human rights, humanitarian laws, UNGPs and international criminal law. It also highlights the challenges and gaps in implementation and enforcement of these frameworks from the perspectives of the obligation of arms companies; trends by the domestic courts and political discretion employed by the states.
Released on Oct 31, 2025
This edition takes our readers on a global tour of recent developments that have shaped the landscape of commercial dispute resolution over the past year. From landmark judgments to procedural innovations, our contributors share jurisdiction-specific insights that highlight the evolving challenges and opportunities facing litigators worldwide.
Released on Oct 29, 2025