Committee publications
Data centres: the good, the bad and the ugly [Taxes Committee]
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
The evolution of the tax adviser’s role in Mexico within an increasingly demanding fiscal and judicial environment
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
To move or not to move, taxation is the question
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 27, 2026
Alternative and New Law Business Structures Committee e-Bulletin 1/2026
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
Structuring investments in the Canadian resource industry
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
Global minimum tax: pillarious but not funny
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
Digital nomads: opportunities and challenges of a growing phenomenon
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
The medium is the message: non-judicial avenues for settling disputes and obtaining certainty
This panel at the IBA Annual Conference in Toronto explored the increasing relevance of non-judicial mechanisms in regard to resolving tax disputes and securing certainty at a time when audits are more complex, cross-border interactions more frequent, and judicial systems more strained.
Released on Feb 24, 2026
Some issues to consider when negotiating mergers or integrations involving law firms
Reflecting on personal experience within the domestic and international spheres, this article explores how to navigate merger and association projects, advising against common mistakes and offering recommendations for the right choices that can make the process as easy as possible.
Released on Feb 19, 2026
Liability and arbitration obligations of non-signatories to contracts
This article identifies and discusses circumstances under US law where a party may be held liable for breach − and be obligated to arbitrate claims − under a contract that it did not sign.
Released on Feb 10, 2026
Epic v Google: a major turning point in Big Tech regulation
This article analyses the Ninth Circuit’s July 31 2025 decision in Epic v Google and the Ninth Circuit’s willingness to bless forward-looking remedies in the regulation of Big Tech.
Released on Feb 10, 2026
Passenger rights in the context of IndiGo flight disruptions
The mass cancellation of IndiGo flights in December 2025 disrupted travel plans across India and abroad, triggering legal and regulatory scrutiny. But beyond the headlines, the incident served as a crucial test of India’s aviation consumer protection regime: What are passengers legally entitled to? Can airlines refuse compliance? And what recourse do travellers have when promises are not fulfilled?
Released on Feb 9, 2026
Flying forward: India’s aviation growth story
The growth of civil aviation has significantly influenced global mobility patterns. The Indian aviation sector has demonstrated sustained growth over the past two decades. Ranked behind only the United States and China, it now holds the position of the world’s third-largest domestic aviation market and is poised to become the world’s third-largest overall air passenger market by 2030.
Released on Feb 9, 2026
A message from the outgoing Senior Co-Chair, Adriana Dantas
A message from the outgoing Senior Co-Chair, Adriana Dantas, reflecting on the events of 2025 and the successes of the IBA Anti-Corruption Committee.
Released on Feb 5, 2026
The use of incentive plans and compensation schemes in Portugal
The main purpose of this article is to provide a brief overview of how incentive plans and compensation schemes targeted at employees, key service providers and management teams have been shaped recently in Portugal, considering the lack of strong legal regulation (at least for unlisted companies), which has led to the increased use of hybrid products, often imported from other jurisdictions. We aim at providing insights on some of the most commonly adopted structures, the pros and cons and the rationale underlying the selection of different types of remuneration tools.
Released on Jan 29, 2026
Criminal liability for greenwashing: an industry perspective involving a Luxembourg fund
This article explores the growth of sustainable investment and green finance in Luxembourg and Europe, as well as looking at how bodies such as the EU can approach greenwashing as a consumer law offence.
Released on Jan 28, 2026
IBA Criminal Law Section at the 2025 IBA Annual Conference in Toronto, November 2025
This article reflects on the highlights of the IBA Annual Conference in Toronto for the Criminal Law Section. This included panels on the impact of INTERPOL red notices, misconduct against corporates, investigative journalism, and more!
Released on Jan 28, 2026
Criminal law and access to remedy for business-related human rights violations: evaluating the role of supply chain due diligence legislation in a transnational context
This article examines the structural, jurisdictional and doctrinal barriers that impede the achievement of effective criminal accountability for corporate involvement in human rights violations occurring across borders. It argues that the prevailing emphasis on civil and administrative enforcement mechanisms leaves significant accountability gaps according to which abuses reach the threshold of criminal conduct, such as forced labour, human trafficking and severe environmental harm.
Released on Jan 28, 2026
Steal, deal and repeat: the commodification of personal data as the backbone of the digital criminal ecosystem
Recent European threat assessments confirm that personal data has become a strategic asset within organised cybercrime. This article examines the criminal law implications of the theft, trade and exploitation of data, focusing on service-based criminal models, the enabling role of artificial intelligence and the growing mismatch between digital criminal ecosystems and traditional liability frameworks.
Released on Jan 28, 2026
A privilege divided: Indian Supreme Court bolsters protections for external counsel but excludes in-house lawyers
This article analyses how India’s Supreme Court’s ruling on the privilege of confidential communications between a lawyer and their client effects corporate India and their in-house counsel.
Released on Jan 28, 2026
The diffusion paradox within transnational policing: at the crossroads of expedited processes and limited regulation
This article examines the dual nature of diffusions within international policing, emphasising their role in facilitating swift cross-border action, while raising concerns related to oversight, political misuse and human rights violations, and outlining necessary measures for the creation of a balanced framework.
Released on Jan 28, 2026
A one-off or a turning point? Key takeaways from the Supreme Court of India’s approach to the Sterling Biotech settlement
In November 2025, the Supreme Court of India closed one of India’s most complex and long-running bank fraud matters involving the Sterling Biotech group. This article focuses on what the judgment means practically for boards and senior management when dealing with large, multi-agency financial disputes.
Released on Jan 28, 2026
The rule of law and human rights in Pakistan
This article explores the tension between Pakistan’s framework of human rights being based on international standards, while the protection of these rights within the criminal justice system are often challenged. It closes with recommendations made by the International Bar Association Criminal Law Committee and its Human Rights Institute on how to move forward with sustainable reforms that focus on integrity and accountability.
Released on Jan 28, 2026
A message from the Co-Chair of the Alternative and New Law Business Structures Committee, Dr Paul D Paton JSD KC
The Co-Chair of the Alternative and New Law Business Structures Committee, Paul D Paton, shares a message reflecting on the committee’s successful events in the past few months and looks forward to the year ahead.
Released on Jan 20, 2026
Geopolitical forces demand a strategic shift for law firms: highlights from the Law Firm Management Committee’s latest webinar on law firm ESG decisions
A report on the Law Firm Management Committee webinar ‘Law firm ESG decisions in the current geopolitical and economic environment’, held on 21 November 2025.
Released on Jan 15, 2026
Building rainmaker practices through authenticity, preparation and human connection
A report of the Law Firm Management Committee webinar ‘Building rainmaker practices through authenticity, preparation and human connection’, held on 8 January 2026.
Released on Jan 15, 2026
China’s reaction to the crypto frenzy
This article explores the impact of cryptocurrency on the payments industry and the traditional financial system from a national currency perspective, while shedding light on China’s policies and position on the matter.
Released on Jan 14, 2026
Workers without borders: global mobility is the new normal
This is a report on a session that took place at the 24th Annual US and Europe Tax Practice Trends in Munich on 12 April 2024. The panel explored some of the most relevant tax issues stemming from cross-border work arrangements.
Released on Jan 14, 2026
The new architecture of crime: what is next for the FPCA anti-corruption enforcement in Brazil?
This article analyses the institutional blind spot challenging Brazil’s anti-corruption authorities: white-collar professionals operating within the formal economy. Looking at the evolution of organised crime over the past 20 years, this article highlights how Brazil’s authorities can reimagine their approaches to tackle this vast issue.
Released on Jan 12, 2026
New proposal for EU Directive on combating corruption
This article explores the recent EU Directive focused on combatting corruption by replacing former legislative frameworks and applying a more interdisciplinary approach. It closes with a reflection on the reform’s urgency and how this shift can help resolve critiques against the EU.
Released on Jan 12, 2026