LexisNexis

Committee publications

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  • Region
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Changes in the US DoJ’s corporate enforcement policy: implications for Indian companies

This article analyses possible implications of changes to the US Department of Justice’s enforcement policy for Indian companies.

Released on Apr 25, 2022

French anti-corruption compliance monitoring: differences from US corporate monitorships and implications for multijurisdictional settlements

In December 2016, France adopted a wide-ranging new legal framework to tackle domestic and international corruption, the so-called Sapin II. This article compares the law to the US and international compliance landscape of independent compliance monitorships.

Released on Apr 25, 2022

The impact of base erosion and profit shifting on international finance

This conference panel discussed the impact of base erosion and profit shifting on international finance, focusing specifically on interest deduction rules and withholding tax rates, which have become crucial in light of rising interest rates

Released on Apr 22, 2022

British Virgin Islands: economic substance requirements

This article considers the economic substance regime introduced in the British Virgin Islands in 2019 following the requirements of the Organisation for Economic Co-operation and Development's Forum on Harmful Tax Practices and the European Union's Code of Conduct Group for business taxation.

Released on Apr 22, 2022

The death of holding companies

The panel at this conference session discussed the death of holding companies. Rhe speakers discussed what has been driving the attack on the use of holding companies, and then focused on the following three areas: (1) the Denmark cases; (2) the Anti-Tax Avoidance Directive 3 (ATAD 3); and (3) Pillar 2.

Released on Apr 22, 2022

Italy’s temporary protection for those fleeing from Ukraine

Ukrainian nationals’ emergency status has been accelerated by the extraordinary circumstances that took place over the last few weeks. More than 2 million refugees have fled Ukraine; as the humanitarian crisis seems to spread at the speed of light, many countries have released some regulatory provisions offering temporary protection.

Released on Apr 22, 2022

Immigration law and policy for people affected by the invasion of Ukraine in the Netherlands

The Netherlands has responded warmly to the influx of Ukrainian nationals due to the Russian invasion of Ukraine. Refugees are not only welcomed in people’s homes, but millions of euros have been collected to help Ukrainians in the Netherlands and abroad.

Released on Apr 22, 2022

Australia’s response to the Ukraine refugee crisis

In response to the Russian invasion of Ukraine, Australia promptly implemented a call to action, in preparation and anticipation of the influx of Ukrainian nationals who have sought and will seek protection in Australia.

Released on Apr 22, 2022

Poland’s answer to Ukrainians fleeing the Russian invasion

Since the invasion of the Ukrainian territory in February 2022, Poland has been supportive of and united with the people of Ukraine. The Polish authorities have introduced a number of improvements in regards the legalisation of stay and work permits.

Released on Apr 22, 2022

Canada’s immigration response to the Ukrainian migrant crisis

The Russian invasion of Ukraine has resulted in millions of people fleeing Ukraine. The Canadian government has reacted to this with a series of measures aimed at assisting migrants to find safety in Canada. This approach is focused on getting migrants to Canada as quickly as possible, and is very much in line with the IBA’s Immigration & Nationality Committee’s advocated Emergency Evacuation visa model.

Released on Apr 22, 2022

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