Committee publications

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When arbitration meets crime – Inaugural conference, São Paulo 2024

January 2024 saw the first When arbitration meets crime Conference, held in São Paulo, Brazil and co-presented by the IBA Arbitration Committee, the IBA Business Crime Committee, the IBA Criminal Law Committee, the IBA Asset Recovery Committee the IBA Litigation Committee and the IBA Latin America Regional Forum.

Released on Feb 27, 2024

IBA Criminal Law Section at the 2023 IBA Annual Conference, Paris

The IBA’s Annual Conference took place between 29 October and 3 November 2023 in Paris, France. As always, the Conference – the IBA’s largest event with some 10,000 participants from the legal profession – was a great opportunity to catch up with acquaintances and forge new links within the criminal law community and beyond.

Released on Feb 27, 2024

New regulations for marketplaces and other digital platforms: latest updates in Argentina, Brazil and Mexico

This article reviews the latest legal updates regarding regulation and scrutiny of marketplaces and other digital platforms operations in Argentina, Brazil and Mexico from an antitrust, data privacy and consumer protection standpoint, and their relationship with recent European regulations such as the Digital Services Act (DSA) and the Digital Markets Act (DMA).

Released on Feb 26, 2024

The importance of being resident: is it possible to simplify the notion of tax residence of individuals?

Attempts by Italian tax lawmakers to simplify the notion of tax residence have come up against complications related to the mobility of individuals and the possibility of having professional and personal ties to several countries.

Released on Feb 26, 2024

Law Firm Management Committee – reports from 2023 IBA Annual Conference in Paris

This report recaps some of the highlights of the Law Firm Management Committee sessions at the 2023 IBA Annual Conference.

Released on Feb 23, 2024

Report – IBA Annual Conference, Paris, 29 October – 3 November 2023

Released on Feb 23, 2024

French Administrative Supreme Court decision on tax regime for BSPCEs and implications for employees and directors of French startups

In early February, the French Administrative Supreme Court issued a favourable ruling regarding the tax regime for BSPCEs (bons de souscription de parts de créateur d'entreprise), a particular type of stock option. This article describes the case leading to this ruling and the implications.

Released on Feb 21, 2024

Brazil’s constitutional taxation overhaul: a comprehensive analysis

After nearly three decades, Brazil’s Congress has approved the Brazilian tax reform on value added tax. This aspect of tax law has been discussed since almost the enactment of the Federal Constitution itself in 1988, and there have been several failed attempts to simplify the current tax system. This article aims to analyse the main aspects of the Brazilian tax reform, which was enacted in December 2023.

Released on Feb 21, 2024

Interpretation of EU tax directives and the impact on the national laws of EU Member States

The interpretation and impact of EU tax directives on Member State national laws is a fairly new element in the discussions with national tax authorities in the EU, for example, discussions concerning the granting of an exemption that is based on an EU tax directive. In order to interpret the national laws that transpose EU tax directives, one needs to look beyond the national laws themselves. It is necessary to analyse the meaning of the EU tax directive in question. It is important to ascertain what exactly is the obligation on Member States and what is the meaning of certain terms in the EU tax directive that has been transposed into national law? These types of questions relate to the interpretation of EU tax directives and are increasingly relevant for all EU Member States. Moreover, the specific EU tax directive and the context in which it was developed has an impact on the interpretation of the national laws of a particular Member State. These aspects are discussed in this article.

Released on Feb 20, 2024

Peruvian Tax Authority revises the approach to the indirect transfer of shares and the Double Taxation Treaty between Peru and Chile

The Peruvian Tax Authority has issued Internal Report No. 117-2023-SUNAT/7T0000 concluding that, under the Double Taxation Treaty (DTT) between Peru and Chile, capital gains obtained by a company resident in Chile from the indirect transfer of shares of a company resident in Peru, through a transfer of shares issued by a Chilean company, can also be taxed in Peru, in accordance with Article 21 of the DTT. This new decision revises the interpretation of the DTT included in Internal Report No. 001-2021-SUNAT/7T0000, in which the Peruvian Tax Authority stated that capital gains in such cases could only be taxed in Chile.

Released on Feb 20, 2024

Overview of recent updates to Brazilian tax legislation

The year 2023 brought significant changes to the Brazilian tax landscape, including, among others, the approval of a tax reform encompassing the taxation of consumption, the introduction of new taxes (IBS, CBS and IS) and the abolishment of others (PIS, COFINS, IPI, ICMS and ISS), as well as the alignment of the Brazilian transfer pricing rules with the Organisation for Economic Co-operation and Development’s (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations through the conversion of Provisional Measure No. 1,152/2022 into Law No. 14,596/2023. This article provides a brief summary on the key changes from the past year and early 2024.

Released on Feb 20, 2024

Power Law: Editorial February 2024

John Vellone, Newsletter Editor of the IBA Power Law Committee introduces the latest collection of articles from Committee members.

Released on Feb 19, 2024

The rise of utility-scale storage in Canada

Utility-scale energy storage in Canada is undergoing a transformative shift, marked by a surge in market engagement over the past three years. In Canada, provinces wield a strong constitutional authority in energy matters. Ontario, the country’s most populous province has taken a pioneering stance in addressing increasing energy demands and an imminent capacity shortfall. The Independent Electricity System Operator (IESO) has embarked on ambitious procurements to secure a significant future capacity increase of utility-scale storage. The evolution of storage technology, coupled with public investment and policy updates, underscores its pivotal role in decarbonisation, cost reduction, and grid resiliency.

Released on Feb 19, 2024

Italy: the rise of utility-scale energy storage technologies

Energy transition – the need to achieve progressive and complete decarbonisation by 2050 – presents Italy with important challenges in increasing energy production from renewable resources on the one hand, and the necessary progressive increase in the availability of utility-scale energy storage capacity on the other. The Italian legislator has acted to guarantee a long-term supply system of new storage capacity by introducing a mechanism based on competitive, transparent and non-discriminatory auctions. The system recognises the right to an annual remuneration, in exchange for the provision of the awarded capacity as part of the national energy market.

Released on Feb 19, 2024

The rise of utility-scale energy storage technologies in Mexico

This article addresses Mexico’s strides in energy storage amid a lack of clear legislation. With a focus on renewable sources, it highlights the nation’s 31.2 per cent installed capacity for renewable electricity generation. Despite growth, challenges persist, including the absence of defined legal frameworks and regulatory bodies. Many businesses adopt energy storage, but hurdles such as transmission rates and market limitations hinder cost-effective deployment. The text emphasises the global urgency for regulatory clarity, highlighting Mexico’s role in lithium resources. It concludes by noting a 2019 Draft Legislation/Bill that has not yet been published, underlining the immediate need for comprehensive regulation to bolster sustainable energy practices in Mexico.

Released on Feb 19, 2024

The rise of utility-scale power storage technologies in Pakistan

Renewable energy is heavily reliant on environmental conditions, making energy storage technologies crucial in addressing this challenge. This article discusses the increasing use of utility-scale power storage technologies in Pakistan and the associated legislative framework.

Released on Feb 19, 2024

Insights into the legal environment for large-scale energy storage in Poland

Given the need to decarbonise the Polish economy while maintaining grid stability, energy storage is expected to become an essential element of the Polish energy sector in the next few years. The current legal framework already provides a basis for starting operations in Poland and participating in the rapidly growing market. Further legislative changes may be expected to facilitate the development of the market.

Released on Feb 19, 2024

The Portuguese legal framework on utility-scale energy storage technologies

This article briefly analyses the Portuguese regulatory framework for utility-scale energy storage technologies, in order to highlight the strategies that have been followed. A critical analysis is conducted, underlining the importance of energy storage for the future of climate neutrality.

Released on Feb 19, 2024

Switzerland: the rise of utility-scale energy storage technologies

Switzerland has been relying on pumped storage to release power on the grid when needed for decades, and laws have been tailored to support this technology. The trend is not expected to slow down. Nevertheless, Switzerland is certainly not turning a blind eye to more recent supplementary technologies, considering the shifts in power production. Public funds are being invested in a wide range of projects, and the industry (from major power producers to startups) is dedicating large teams to develop their own storage solutions. A wide range of new storage technologies are being developed, although it remains to be seen when they will become ripe for utility-scale application.

Released on Feb 19, 2024

Thailand’s emerging energy storage sector

There are currently few grid-scale energy storage projects in Thailand, although the situation is likely to change. In furtherance of its commitments under the Paris Agreement, the Thai government has enacted policies which envisage renewable energy accounting for the majority of grid capacity and output by 2040. With ongoing deployment of variable renewable energy technologies, such as solar and wind power, the opportunities for energy storage projects will increase. Long-term plans to liberalise the Thai power market will further accelerate deployment.

Released on Feb 19, 2024

Turkey: the rise of utility-scale energy storage technologies

There is a global shift towards renewable energy due to the depletion of fossil fuel reserves. Investments in solar and wind projects focused on grid stability are on the rise. Turkey, closely monitoring energy sector trends, has long supported renewable energy investments, resulting in increased installed capacity. This article highlights legal provisions promoting the expansion of renewable energy investments with storage systems, aligning with Turkey’s strategic goal of achieving net-zero emissions by 2053.

Released on Feb 19, 2024

A contract to enter into a future contract of franchising does not fall under the notion of ‘provision of services’ provided by Regulation Brussels I bis

With judgment of 14 September 2023 in EXTÉRIA sro v Spravime sro, the European Court of Justice (ECJ) decided on the interpretation of Article 7(1) of Regulation (EU) 1215/2012 (‘Regulation Brussels I bis’), in the context of a contract to enter into a future contract of franchising.

Released on Feb 14, 2024

Intersex rights emerging across Europe

This article highlights the challenges faced by the intersex community and discusses the increasing recognition of intersex rights across Europe. It focuses on recent legal developments in Greece and France, data inquiry pursued by the Polish ombudsman office, the soft measures adopted by the Council of Europe and the European Parliament and the recent judgments of the European Court of Human Rights. The conclusion emphasises the underrepresentation of intersex rights and calls for broader recognition in the international human rights community.

Released on Feb 8, 2024

Webinar report: EU Whistleblower Directive: status of its implementation and related issues

A session report for the Anti-Corruption webinar ‘EU Whistleblower Directive: status of its implementation and related issues.

Released on Feb 8, 2024

Media and telecommunications framework in Pakistan

Media and telecommunications in Pakistan are governed by specific Pakistani laws and regulations which set the standards, licencing procedures and data protection measures. This article examines the legal structure governing these areas, highlighting important rules and laws.

Released on Feb 6, 2024

From the Co-Chairs - Arbitration Committee bulletin February 2024

We are delighted to preface this new edition of the IBA Arbitration Committee newsletter, which comprises 17 contributions under the theme ‘procedural issues in arbitration’.

Released on Feb 5, 2024

From the Editors - Arbitration Committee bulletin February 2024

This edition of the Arbitration Committee’s newsletter brings a variety of articles on procedural aspects of the law and practice of arbitration by featuring outstanding contributions from authors across five continents. Considering their growing importance, we considered that the procedural aspects of arbitration were deserving of a dedicated issue.

Released on Feb 5, 2024

Global women litigators breakfast: does AI put women’s lives at risk?

Session summary from IBA Annual Conference 2023: In roundtable discussions, the 2023 IBA women litigators breakfast explored measures aimed at ensuring that: the use of AI systems does not lead to discrimination; how women litigators can be thought leaders in this field; and how legal tech can drive diversity, efficiency, and winning. The breakfast kicked off with an inspiring keynote address by Christiane Féral-Schuhl, former President of the French National Bar Council (2018-2020) and former Chair of the Paris Bar (2012-2013).

Released on Feb 4, 2024

The entry into force in France of a new tax credit for investment in green industry

A new tax credit for investment expenditure in the energy sector (wind turbines, batteries, solar panels and heat pumps) has come into force in France as part of the Finance Bill for 2024. Subject to a tax ruling being granted by the French Ministry of the Budget and strict legal conditions being met, the tax credit could amount to up to €350m per investment and per eligible company. Any excess not set off against the tax due will be immediately refundable by the Treasury, thus providing significant cash flow for beneficiary companies.

Released on Feb 2, 2024

Takeover Guide 2023

This latest edition of our guide on takeovers aims to present an overview of takeover rules in 20 countries, divided by jurisdiction. In some jurisdictions, there have been substantial changes in recent years as a result of the influence of prominent authorities, as well as regulatory action, in order to preserve a delicate balance between the interests of various stakeholders.

Released on Feb 2, 2024