Committee publications

  • Subject
  • Region
  • Year
Franchising in Denmark—Selected Topics

Franchising, as a business model and business expansion concept, has grown significantly in Den-mark over the recent decades as a result of foreign franchise systems being established in Denmark as well as Danish companies expanding globally via the use of the franchise model. The franchise model is therefore now a commonly used business model in Denmark.

Released on Dec 7, 2023

New developments in structuring investments in and expansion of startups (2023)

This panel addressed the main developments in fiscal planning concerning startup investments, focusing on the tax implications arising from various investment structures. The challenges and innovative solutions to these challenges were also part of the discourse. The complex relationship between taxation policy, investment growth and startup expansion was analysed, providing valuable insights for investors, entrepreneurs and tax law practitioners.

Released on Dec 5, 2023

Cryptocurrency, digital platforms and metaverse taxation on digital services and trades (2023)

Due to the ways in which digital technology allows non-residents to do business without creating a physical taxable presence, countries are rushing to amend their tax codes and treaties to address this gap. This panel began their discussion with an example and tried to tackle the questions arising from their respective tax legislation and highlighted the potential gaps. Furthermore, the panel discussed which transactions should see taxes arise in regard to cryptocurrency, digital platforms and the metaverse.

Released on Dec 5, 2023

Sports and taxes (2023)

This panel covered several important and current topics on the taxation of professional sports, with a special focus on football. The topics covered included: the international taxation of player transfers and loans; image rights; TV quotas; licensed products and bets; agent remuneration; tax residency issues and incentives; Brazilian ‘anonymous football societies’ and investment opportunities; and tax issues arising from investment structures.

Released on Dec 5, 2023

Pillar Two – analysis of the tax burden faced by affiliates of multinational enterprises from OECD member countries – the definition of corporate taxes and tax benefits (2023)

This panel focused on defining corporate taxes and tax benefits, which is crucial for calculating the effective tax rate within the Organisation for Economic Co-operation and Development’s Pillar Two Model Rules framework.

Released on Dec 5, 2023

From traditional sources to renewables: the role of green taxes (2023)

The panel covered important and current matters involving the role of taxation in regard to energy transition goals, from fossil-based resources to renewable energy sources. The topics covered included: the current context and green policy aspects, the corporate counsel perspective, national fiscal policy initiatives, carbon trading, and impact investing.

Released on Dec 5, 2023

Litigation Committee conference session, Milan, September 2023: Litigating in the EU and the UK after Brexit

On Friday, 15 September 2023, during the 4th IBA Litigation Committee Conference on Private International Law in Milan, the final session of the day sought to take stock of the post-Brexit position on jurisdiction and enforcement as well as service and evidence taking, and what that has meant (and will continue to mean) for cross-border litigation in the EU and UK.

Released on Dec 1, 2023

Young Litigators seminar, Milan, September 2023: Advocacy do's and don'ts in international commercial disputes

On the occasion of the 4th IBA Litigation Committee Conference on Private International Law in Milan, on 14 September 2023, the IBA Young Litigators Forum presented a seminar on Advocacy. The seminar took place in the office premises of the firm ADVANT Nctm, which is the Italian member firm of ADVANT, a European association of independent law firms.

Released on Dec 1, 2023

Young Litigators Seminar, Buenos Aires, May 2023: How to crack expert evidence – you be the judge

The Young Litigators came out in force on the occasion of the annual IBA Litigation Committee Conference that took place in Buenos Aires between 3 and 5 May 2023.The IBA Young Litigators Forum presented a seminar on how to deal with expert evidence within the framework of international commercial disputes. The seminar was hosted at the offices of leading Argentinean law firm Marval O’Farrell Mairal and we were able to attract a staggering 60 young professionals from all around the globe (including Argentina, Brazil, The Netherlands and Japan!), who are active within the international dispute resolution field.

Released on Dec 1, 2023

Litigation Committee conference session, Buenos Aires, May 2023: Latest legal issues in transnational litigation

One of the panel discussions at the IBA Litigation Committee Forum in Buenos Aires, in May 2023, focused on the latest issues in transnational litigation. The panel considered a wide range of topics.

Released on Dec 1, 2023

Litigation Committee conference session, Buenos Aires, May 2023: Hot topics in e-commerce

On May 4, 2023, the IBA’s Litigation Committee held an interactive session which touched on various topics involving e-commerce. The panel was chaired by Andreas Frischknecht of Chaffetz Lindsey acting as moderator along with experts from different jurisdictions, namely Karina Goldberg (Attorney-at-law, Ferro Castro Neves Daltro & Gomide Advogados, São Paulo), Antoine Laniez (Attorney-at-law, NautaDutilh, Luxembourg City), Francisco Javier Muñoz (Legal counsel, Mercado Libre, Buenos Aires) and Lucinda Orr (an employed barrister with Enyo Law, London).

Released on Dec 1, 2023

Litigation Committee conference session, Buenos Aires, May 2023: Cybersecurity: how clients and law firms should handle a data breach and the litigation arising from it

The third session of the conference, under the dynamic moderation of María Gabriela Alvarez de la Fuente (Colgate, Mexico), involved an absorbing discussion on current cybersecurity issues affecting clients and law firms. The speakers were Richard Donoghue (Pillsbury Winthrop Shaw Pittman, USA), Antonio Gesteira (FTI Consulting, Brazil), Adriana Prado (FTI Consulting, Brazil), Sergio Torres (Aon, Colombia), and Carlo Verona (Demarest Advogados, Brazil).

Released on Dec 1, 2023

Litigation Committee conference session, Buenos Aires, May 2023: Reshaping legal services - what tech companies are demanding from lawyers

On 4 May 2023, during the IBA Litigation Conference in Buenos Aires, the first session of the conference sought to explore what tech companies are demanding from their lawyers in the new and evolving global economy for legal services. Rodrigo Fermín García of Marval O’Farrell & Mairal, who had compiled an excellent panel of speakers from South America's tech scene, moderated the session. The speakers were Mariana Alvarez Gaiani (JPMorgan Chase Argentina), Daniela Bianchi (Uala), Santiago Gini (OLX), Horacio Liendo (Mercado Libre) and Pamela Moreno (IBM).

Released on Dec 1, 2023

Group proceedings in Scotland

Group proceedings or "class actions" procedure came into force in Scotland on 31 July 2020. For the first time, groups of two or more people with the same, similar, or related claims have a mechanism to raise proceedings as a single action in the Court of Session (Scotland’s highest civil court at first instance being the equivalent of the High Court in England). Since the rules came into effect, the Court of Session in Scotland has certified three groups for group procedure.

Released on Dec 1, 2023

Exercise of the right to be forgotten in Turkey in terms of search engine results

Nearly a quarter of the way into the 21st century, technology continues to be one of the areas where humanity has made the fastest progress. Although the ease of data access is one of the most important opportunities provided by technology, this convenience has negatively affected the right to privacy and created the risk of data being accessible indefinitely. The concept of the right to be forgotten has become prominent in order to strike a balance between privacy of individuals on the one hand and the public interest and freedom of expression on the other.

Released on Dec 1, 2023

Does pro bono count as a social duty fulfilled for law firms?

Legal firms, like their clients, are required to measure their compliance with ESG. In this article, we focus on one specific area, the 'S' in ESG, and consider whether a longstanding area of legal firm practice, pro bono litigation, can be put into that category. We argue that the social responsibilities of legal firms stretch far beyond pro bono legal work. Also, if pro bono legal services were considered as an obligation to meet ESG compliance, then it would no longer be truly 'pro bono'.

Released on Dec 1, 2023

Current trends in ESG litigation in Poland

In Poland, legal rules specifically designed for the initiation and conduct of litigation related to sustainability factors, as we know them today, have not yet been introduced into legislation. However, these factors are to a certain extent protected by the provisions of other branches of law (on which EU law has a great influence, as Poland is bound to EU law).

Released on Dec 1, 2023

New reporting duties regarding ESG standards and possible scenarios of shareholder litigation under Chilean law

The Financial Market Commission has established the first reporting duties applicable to most Chilean open corporations regarding ESG Standards. Through them, the entity requires companies to disclose quality information for investors and stakeholders to evaluate how corporations are dealing with the adoption of ESG matters in their operations. Not only will this likely accelerate the introduction of ESG standards to the Chilean market, but also these measures may increase the likelihood of potential lawsuits filed by shareholders

Released on Dec 1, 2023

Supply chain liability and ESG obligations: navigating litigation risks

Sustainability-focused litigation is gaining momentum across numerous EU nations. As legislation on responsible business conduct emerges, businesses must gear up for revisiting their due diligence code of conduct and their compliance mechanisms in environmental and human rights matters. There is a growing trend to pursue novel causes of action against companies for alleged misconduct not directly attributable to them, but to third parties operating across their value chain, for failing to prevent human rights or environmental breaches.

Released on Dec 1, 2023

The French Duty of Vigilance Law: a new litigation risk for European companies

Following the Rana Plaza tragedy in Bangladesh on 24 April 2013 , corporate social, environmental and societal issues have been increasingly taken into account both by society and by companies. In France, NGOs, trade unions and elected officials advocated for the creation of a specific regulation extending the civil liability of French parent companies for human rights and environmental violations committed by their subsidiaries or their suppliers, both in France and abroad. After years of legislative debates, French Law No. 2017-399 of 27 March 2017 on the duty of vigilance of parent companies and contracting companies (the “Duty of Vigilance Law” or the “Law”) was adopted on March 27, 2017. Since environmental, social and governance (ESG) topics are increasingly scrutinised, many legal actions have been initiated against French companies by NGOs, trade unions and individuals, on the basis of non-compliance with the Duty of Vigilance Law. No decisions have been issued yet on the merits of these cases. However, since these organisations are very active on social media and in the press, these kinds of legal proceedings have proven to be very detrimental to companies’ reputation and image.

Released on Dec 1, 2023

English courts consider anti-suit injunctions in aid of Paris-seated arbitrations

Across a series of anonymised decisions issued within days of one another, the English Commercial Court (on three occasions) and the Court of Appeal (on one occasion, overturning a decision from the Commercial Court) have considered the availability of anti-suit injunctions (ASIs) in support of Paris-seated arbitrations where court proceedings were commenced in Russia.

Released on Dec 1, 2023

The legal negotiation of corporate governance in corporate finance transactions in France

Negotiating the governance rules that are applicable post-closing in a corporate finance transaction is crucial – whether the transaction is a round of funding, an leveraged buyout operation or even an acquisition. This article assesses the process of doing so in France.

Released on Nov 29, 2023

DREX and Open Finance: the Brazilian Central Bank unveils innovations for the Brazilian financial market

This article assesses recent innovations and the impact of new technologies in the Brazilian financial market.

Released on Nov 29, 2023

IBA Healthcare and Life Science Law Committee telemedicine survey

Released on Nov 28, 2023

Updated IBA Guidance Note on Business and Human Rights: The role of lawyers in the changing landscape

In November 2023 the IBA Council approved the Updated Guidance at the IBA Annual Conference in Paris.

Released on Nov 28, 2023

IBA Annual Conference in Paris – LGBTQI+ Law Committee panels

A conference report on the IBA LGBTQI+ Law Committee panels at the IBA Annual Conference in Paris, October–November 2023.

Released on Nov 22, 2023

2023: an intelligent learning odyssey

This article explores the potential implications of AI tools on education and on the legal profession, including the various approaches that educators and legal institutions can take to optimise a responsible use of AI technology while minimising its limitations.

Released on Nov 20, 2023

Corporate and M&A Law Committee Podcasts

The Corporate and M&A Law Committee aspires to be the leading global forum for the education, exchange of know-how and networking of corporate, corporate compliance, private equity and M&A practitioners around the world. They present a series of podcasts with issues specifically related to corporate M&A.

Released on Nov 17, 2023

Facilitating IoT Ecosystem: Pakistan’s Comprehensive Regulatory Framework

The Internet of Things (IoT) is a network of interconnected devices and the technology that enables communication between devices and the cloud, as well as between devices themselves. The rapid progress of technology has facilitated the emergence of the IoT. The Pakistan Telecommunication Authority (PTA) has demonstrated a proactive approach in acknowledging the potential of the IoT sector. In order to foster innovation and adhere to global benchmarks, the PTA has developed a regulatory framework for Short Range Devices (SRD) and terrestrial IoT services to facilitate the establishment of a flourishing IoT ecosystem within Pakistan.

Released on Nov 15, 2023

Fortifying cybersecurity: Pakistan’s CERT Rules 2023 and their implications

In an increasingly interconnected world, digital infrastructure protection is crucial not only for individuals and organisations, but also for nations as a whole. Recognising the critical need for protecting its digital borders, Pakistan has made an admirable step forward by passing the Computer Emergency Response Team (CERT) Rules, 2023 (‘CERT Rules 2023’). While this legislative framework appears technical, it has far-reaching legal ramifications that go beyond its technical components.

Released on Nov 7, 2023