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The IBA’s response to the situation in Ukraine
Over the last few years, the Indian government has taken measures towards environmental sustainability along with economic growth. The Finance Minister, while tabling the Union Budget 2023–24, specified green growth as one of the seven priorities of the Indian government and in doing so, the aim of achieving net-zero carbon emission by 2070 was highlighted.
Released on Mar 15, 2023
China National Intellectual Property Administration (CNIPA) has recently issued a consultation draft of amendments to the Trademark Law. The draft for consultation has triggered a lot of discussions in the trademark circle, as this article will explore.
Released on Mar 14, 2023
On 21 July 2021, Allianz (China) Insurance Holding Company Limited obtained the approval of business commencement from China Banking and Insurance Regulatory Commission (CBIRC), becoming the first wholly foreign-owned insurance asset management company approved for business commencement in China.
Released on Mar 14, 2023
Today on United Nation's International Women's Day, we celebrate women's social, economic, cultural, and political achievements.
Released on Mar 8, 2023
The Artificial Intelligence Working Group of the IBA Alternative New Law and Business Structures (ANLBS) Committee presents a comprehensive, up to date guide to the use of artificial intelligence as a professional tool, covering the main multilateral organisations and nine jurisdictions worldwide.
Released on Mar 6, 2023
Conference report from a Closely Held Companies’ session at the IBA Annual Conference, Miami, 30 October – 4 November 2022
Released on Mar 3, 2023
Conference report from a Closely Held Companies’ session at the IBA Annual Conference, Miami, 30 October – 4 November 2022
Released on Mar 3, 2023
Conference report from a Closely Held Companies’ session at the IBA Annual Conference, Miami, 30 October – 4 November 2022
Released on Mar 3, 2023
Conference report from a Closely Held Companies’ session at the IBA Annual Conference, Miami, 30 October – 4 November 2022
Released on Mar 3, 2023
Conference report from a Closely Held Companies’ session at the IBA Annual Conference, Miami, 30 October – 4 November 2022
Released on Mar 3, 2023
This article explains how Dutch law, international law and German law, respectively, determine which law applies if both parties use their general terms and conditions: the so-called 'battle of forms'.
Released on Mar 3, 2023
The topics covered in this session included: advance pricing agreements and mutual agreement procedure practice trends and experience; Covid-19 and extraordinary events; transfer of functions across borders; the International Compliance Assurance Programme, the European Trust and Cooperation Approach and tax rulings; intercompany financing: the HMRC v Blackrock and HMRC v Singtel cases; and data collection and sale by related companies.
Released on Mar 1, 2023
This article will discuss some of the significant aspects of regulating payment companies in China, such as AliPay which provides alternative payment solutions such as open online virtual accounts, allowing the transfer of funds via a customer’s virtual account and bank account for the purpose of settling online transactions.
Released on Mar 1, 2023
The topics addressed by this panel were the recent Organisation for Economic Co-operation and Development (OECD) guidance and United Kingdom implementation update; an overview of United States transactional issues; and updates on the Pillar 2 implementation in Mexico, Spain and Switzerland.
Released on Mar 1, 2023
The topics addressed by the panel were the establishment of permanent establishments (PEs) by employees working from home, recent case law and administrative practice regarding PEs and evolving trends.
Released on Mar 1, 2023
This panel addressed the question of whether private equity and venture capital structures are under siege in the respective jurisdictions of the panellists. The panel focused on the following topics: challenges and opportunities at portfolio company level; challenges and opportunities at holding company level; challenges and opportunities at fund structure level; challenges and opportunities at manager level; and carried interest.
Released on Mar 1, 2023
This panel on decentralised finance discussed how blockchain-based finance works and how it may be treated for tax purposes for individuals in the respective jurisdictions of the panellists. The discussion focused on explaining how typical transactions work and possible interpretations of how such transactions could be treated for tax purposes in the case of individuals only.
Released on Mar 1, 2023
This panel provided an update on the treatment of hybrid instruments. The topics included issues relating to the distribution of dividends to non-EU funds, with a focus on the Anti-Tax Avoidance Directive, and anti-hybrid and pre-existing avoidance rules.
Released on Feb 28, 2023
A report on a session at the Taxation Section at the 12th Annual London Finance and Capital Markets Conference in London, covering Ireland, Italy, the Netherlands, the United Kingdom and the United States.
Released on Feb 28, 2023
The panel discussed a selection of developments and trends in cross-border M&A structures. The panel started with cross-border demergers, split-ups and spin-offs. Various Canadian, Irish and Swiss structures were presented. Then cross-border leveraged buyouts were discussed based on a German case study. The panel continued with cross-border joint ventures, zooming in on Pillar II complications and a recent Spanish case. The final developments presented were migrations and conversions, mainly focusing on European Union developments in this respect.
Released on Feb 28, 2023
The panel discussed a selection of developments and trends in cross-border financing structures. The panel started with recent developments in exemptions from interest withholding tax, with a focus on Brazil and Italy, and then a broader consideration of beneficial ownership and the principal purpose test. The next topic was multijurisdictional co-borrower structures, mostly focusing on United States and United Kingdom rules, followed by debt pushdown structures in Spain, Brazil and the UK. The panel concluded with selected distressed debt considerations for distressed acquisitions, zooming in on structures with 'Irish Section 110 companies'.
Released on Feb 28, 2023
The topics covered by this session included: active and passive holding companies; the impact of European Union directives on these structures; substance requirements of Anti-Tax Avoidance Directive III and new domestic rules; the debt-equity bias reduction allowance proposal; and beneficial ownership rules, as well as their impact on financing and funds.
Released on Feb 28, 2023
This panel provided an overview of the important tax cases in recent months, covering transactions in Austria, Denmark, Italy, Spain, Canada and the United States regarding the issues of cum-ex litigation, beneficial ownership identification, taxation of dividends and exchange of information.
Released on Feb 28, 2023
Competition law deals with merger reviews, prohibition of cartels/trusts and prohibition of abuses of dominant positions. In the People’s Republic of China, competition law is typically called anti-monopoly law since the primary legislation that governs this subject matter is the Anti-Monopoly Act of the PRC.
Released on Feb 24, 2023
Report on the joint session of the Antitrust Section and the Latin American Regional Forum at the IBA Annual Conference in Miami
Released on Feb 17, 2023
Report on the joint session of the Corporate and M&A Law Committee and the Latin American Regional Forum at the IBA Annual Conference in Miami
Released on Feb 17, 2023
Report on the joint session of the Latin American Regional Forum and the Closely Held Companies Committee at the IBA Annual Conference in Miami
Released on Feb 17, 2023
Report on the session of the Insolvency Section of the Latin American Regional Forum at the IBA Annual Conference in Miami
Released on Feb 17, 2023
Report on the joint session of the Indigenous Peoples Committee, the Latin American Regional Forum and the Professional Ethics Committee at the IBA Annual Conference in Miami
Released on Feb 17, 2023
Report on the joint session of the Regional Fora, the African Regional Forum, the Arab Regional Forum, the Asia Pacific Regional Forum, the European Regional Forum, the Latin American Regional Forum and the North American Regional Forum at the IBA Annual Conference in Miami
Released on Feb 17, 2023