LexisNexis

Committee publications

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Spanish immigration law and policy for people affected by the invasion of Ukraine

ain has regulated a specific process applicable to persons displaced by the conflict in Ukraine. Order PCM/169/2022 of 9 March developed the procedure for the recognition of temporary protection for persons affected by the conflict in Ukraine, and Order PCM/170/2022 extended the scope of the protection.

Released on Apr 22, 2022

Financial services regulatory: consultations on climate-related risks

This article considers the changing regulatory landscape for financial institutions globally with respect to climate-related risks. It outlines the key takeaways from consultations both within Canada and internationally.

Released on Apr 22, 2022

Beware defaulting parties in arbitration proceedings

Arbitration is a widespread and common procedure for resolving disputes, but there is no procedural device in arbitration equivalent to a default judgment in a court of law. This article outlines the factors to be considered when arbitrating against a party who refuses to participate.

Released on Apr 22, 2022

The SEC’s tough stance on intermediary institutions: compliance and litigation risks

This article discusses the recent SEC case involving PwC and highlights the wider implications for intermediary institutions providing professional services in a tightened regulatory and enforcement regime in China’s banking and financial sector.

Released on Apr 22, 2022

Podcast: Torture D-F - Human Rights Law Committee

This is episode 2 of an IBA Human Rights Law Committee podcast series looking at both obvious and overlooked aspects of litigating and documenting torture, in an ‘A-Z’ format. This episode covers D-F.

Released on Apr 22, 2022

Comparative observations on pilot licencing: Mexico, Canada and the United States

International private aviation flights, also known as general aviation, can be conducted with minimal additional licensing requirements. This offers more efficient business travel for clients with access to general aviation aircraft.

Released on Apr 22, 2022

The Russian invasion of Ukraine: what the international legal community can do to help

A report on the webinar titled ‘The Russian invasion of Ukraine: How can the legal profession provide support to Ukraine?’, led by the IBA Rule of Law Forum and supported by the IBA Law Firm Management Committee.

Released on Apr 21, 2022

Meet the officer: an interview with NARF’s Chair Kelli Sager

With over 35 years of experience, Kelli Sager has been recognised as one of the most influential attorneys in media law and has held leadership positions in virtually every media-related bar association. In this interview, Kelli shares how she built her impressive career and why she is so passionate about free speech and cameras in the court.

Released on Apr 20, 2022

The wild world of NFTs

This article provides a brief introduction to the concept of non-fungible tokens (NFTs) and some of the challenges experienced in relation to these digital assets.

Released on Apr 20, 2022

Ontario’s Immigrant Nominee Program

This article outlines the eligibility requirements and types of approvals made under Ontario’s Immigrant Nominee Program.

Released on Apr 20, 2022

Mexican energy sector: a regulatory update

Mexico’s energy sector is undergoing regulatory changes and bracing for the Congressional discussion regarding constitutional changes that could have a major impact on the industry.

Released on Apr 20, 2022

Update on mergers and acquisitions

A session at the 11th Annual IBA Finance & Capital Markets Tax Virtual Conference on the use of holding companies in mergers and acquisitions.

Released on Apr 20, 2022

The taxation of non-Irish resident landlords: Revenue manual published

The Revenue Commissioners published the Tax and Duty Manual on Taxation of Non-Irish Resident Landlords to take account of the Finance Act 2021 and the transition from the income tax basis to the corporation tax basis of taxation for non-resident corporate landlords who are in receipt of rental income from Irish real estate.

Released on Apr 20, 2022

What you need to know about the new Irish Code of Practice for Revenue Compliance Interventions

A new Code of Practice for Revenue Compliance Interventions (the 'Code') was recently published in Ireland. From 1 May 2022, the Code will significantly change interactions between the Revenue Commissioners and taxpayers. 'Aspect queries' are no longer part of the compliance intervention framework and have been replaced and modified by the new concept of a 'risk review'. This is significant as it impacts a taxpayer's ability to make an 'unprompted' voluntary disclosure. In certain cases, this will increase the level of penalties applicable to an undeclared tax liability.

Released on Apr 20, 2022

Report on the 25th Annual Competition Conference

Report on the 25th Annual Competition Conference

Released on Apr 13, 2022

Transnational succession: the case of the 'double' succession of an English citizen who owned real estate in Italy

The question submitted to the Corte di Cassazione involves a case of transnational succession concerning an English citizen domiciled in the United Kingdom who owned real estate located in Italy and died in Italy in 1999.

Released on Apr 13, 2022

Summary of the Abu Dhabi Non-Muslim Personal Status Law

Personal Status Law No 28 of 2005, Civil Transaction Law No 5 of 1985 and Abu Dhabi Non-Muslim Personal Status Law No 14 of 2021 all govern family matters in the United Arab Emirates (UAE). The UAE Personal Status Law will continue to apply to Abu Dhabi's Muslim residents, but not non-Muslim expats in Abu Dhabi.

Released on Apr 13, 2022

Protection of the rights of children in the case of the divorce and division of property of married parents in the Russian Federation

The rights and interests of minor children need special protection by the state because, due to their young age, they are not able to protect themselves independently. In particular, the issue of protecting the interests of children arises in the situation in which parents decide to terminate their marriage and divide the property they have acquired together.

Released on Apr 13, 2022

No-fault divorce: are England and Wales ready for a less acrimonious approach to separation?

The idea of no-fault divorce has been around for a long time. In fact, in the 1990s, Parliament legislated for this change before it was pushed back – only being discussed again and agreed upon in the last half a decade.

Released on Apr 13, 2022

Double-barrelled name law in Italy – a work in progress

The use of double surnames is legal but not customary in the world. In Italy, children traditionally take their father's surname, except if the child is born outside of marriage, and in this case, children take the last surname of the parent that first recognises them.

Released on Apr 13, 2022

Cross-border mergers and EU Directive 2019/2121: the protection of creditors and noteholders

Directive (EU) 2019/2121 of 27 November 2019 (known as the Mobility Directive) was published on 12 December 2019 and came into force on 1 January 2020. One of the main objectives of the changes introduced by the Mobility Directive was to ensure that the rights and interests of all stakeholders concerned in a cross-border merger process – in particular shareholders, creditors and employees – are protected and duly taken into account.

Released on Apr 11, 2022

Update on US tax reform

The panel discussion focused on five topics, including certain provisions included in the US Build Back Better Act (BBB, Senate Finance Committee version); US offshore lending developments; and proposals affecting the deductibility of interest expense.

Released on Apr 11, 2022

Evaluating Indian regulators’ ESG quotient

In addition to making India an investor-friendly destination by adopting ‘ease of doing business’ principles, Indian regulators have taken several strides to encourage ESG and sustainability values in the corporate legal regime. This article discusses the key initiatives undertaken by the Indian regulators to increase the ‘sustainability conscience’ of India Inc.

Released on Apr 7, 2022

Most favoured nation clause applicable to royalties covered by the Colombian tax treaty network

The Double Taxation Treaty between Colombia and the United Kingdom entered into force on 1 January 2020, and unlike other treaties in force, it excluded payments for technical services, technical assistance and consulting services from Article 12 (Royalties). Therefore, absent a permanent establishment, payments for those services would no longer be subject to a ten per cent withholding tax but would be treated as business profits. On these grounds, the analysis of the most favoured nation clauses agreed between Colombia and other countries became critical. The analysis was performed by Colombia's tax authority in a ruling issued in early 2020. Although official rulings are not binding to taxpayers, they are mandatory to tax officials. The analysis is explained in this article.

Released on Apr 6, 2022

Global developments – a government perspective (aligning the ducks)

This panel at the eleventh annual IBA Finance and Capital Markets Virtual Conference reviewed global developments in the field of taxation, which are driven at a supra-governmental level.

Released on Apr 6, 2022

Tax regime for virtual digital assets: boon or bane for the crypto industry?

India has recently provided a framework for the taxation of crypto assets. The move has been appreciated by the industry; however, in the authors’ view, the regressive tax policy adopted may do more harm than good.

Released on Apr 6, 2022

Development of the carbon market in Brazil and current tax challenges

Due to the urgent need to mitigate the climate crisis, the carbon credit mechanism has been seen as a new market business opportunity that the private sector in particular has been investing in globally. The current lack of legal provision in Brazil on the definition of the legal nature of carbon credit operations has allowed a broad scenario of debates and interpretations of the definition and relevant legal regulatory and tax impacts connected to it.

Released on Apr 6, 2022

Exclusive interview with Anna Babych, Vice-Chair of the ERF Public Policy Group and executive partner of Ukrainian law firm Aequo

ERF Officer Anna Babych, an executive partner of Ukrainian law firm Aequo, offers insight into the impact of the war in Ukraine on herself and her team. She details the day the invasion began, her decision to leave Ukraine, and her continuing work during the war.

Released on Apr 6, 2022

Tax compliance in the context of live e-commerce

The webcasting industry has played an important role in the development of the digital economy and the emerging entertainment ecosystem in recent years, but this development has highlighted new issues in tax compliance for the live e-commerce industry.

Released on Apr 5, 2022

Highlights of the revised draft of the Company Law of China

On 24 December 2021, the revised draft of the Company Law of China was released to solicit public opinion following its deliberation. The revisions reflect the development of business environment improvement and property rights protection in China and include several remarkable changes to current legislation.

Released on Apr 5, 2022