Global Taxes

Committee publications

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Brazil’s path towards a space-friendly regulation: advances on insurance for space launches on Brazilian territory

In the wake of new provisions for space activities in the Brazilian legal framework, national authorities enacted a third part of the Brazilian Space Regulation focused on insurance requirements for private companies that seek to promote space launch or re-entry activities from the Brazilian territory. This article aims to explore some of the features and conditions established by the Brazilian regulation amidst the expectations that it will further contribute to the development of the Brazilian space sector.

Released on Jan 23, 2023

Disputes over space mining on the horizon?

In November 2022, the Japanese Government authorised the private company iSpace to conduct commercial activities on the moon, including the extraction of regolith and its subsequent sale for profit to the United States' National Aeronautics and Space Administration (NASA).

Released on Jan 18, 2023

Anti-Corruption Committee sessions at the IBA Annual Conference, Miami, 30 October to 4 November 2022

This report outlines some of the topics discussed by panellists at sessions organised by the Anti-Corruption Committee at the IBA Annual Conference, Miami, 2022.

Released on Jan 13, 2023

Sustainable Law in Action: Achieving true equality in the legal profession – a conversation with Georgia Dawson

In this episode, Sara Carnegie, IBA Legal Projects Director and Beatriz Martinez, project lawyer, speak with current Senior Partner of Freshfields Bruckhaus Deringer, Georgia Dawson, the first woman to be appointed to this position within a Magic Circle Firm.

Released on Jan 11, 2023

Fighting corruption in Brazil: Federal Decree No 11,129 of 11 July 2022, regulating anti-corruption law

The Anti-Corruption Law was first regulated, at the federal level, by Decree No 8,420 of 18 March 2015. On 12 July 2022, more than seven years later, Federal Decree No 11,129 of 11 July 2022, which regulates Anti-Corruption Law and repeals Decree No. 8,420/2015, was published by the Brazilian government. This article provides a detailed overview of the new Decree.

Released on Jan 3, 2023

Overview of the AFA’s survey regarding French companies’ anti-corruption systems

Law No 2016-1691 of 9 December 2016 on transparency, the fight against corruption and modernisation of economic life (Sapin II Law) requires certain companies to take measures to prevent and detect acts of corruption or influence peddling.

Released on Jan 3, 2023

Officers’ liability under the FCPA and UKBA: risks to Indian operations

Directors and officers are at risk of personal liability under the US Foreign Corrupt Practices Act and UK Bribery Act arising out of bribery-related misconduct in overseas corporate operations. These risks are heightened when it comes to operations in bureaucratic and corruption-prone countries. This article considers enforcement hot spots in India as well as potential precautionary measures to mitigate risks.

Released on Jan 3, 2023

Conducting internal investigation interviews in Latin America: dos and don’ts

This article analyses the challenges which might be faced when conducting interviews in the context of internal investigations in Latin American countries. It also provides an insight into some of the best practices to adopt when conducting such interviews

Released on Jan 3, 2023

Itaewon, Sewol and the promise of ‘never again’: compliance, speaking up and complex remediation in the realm of public safety*

In the anti-corruption compliance field, when we conduct internal investigations and subsequent root cause analyses, we seek to identify each critical point of failure that led to the undesired or improper conduct. This article considers the Itaewon disaster and subsequent responses from this perspective.

Released on Jan 3, 2023

Closing the loophole on virtual assets: international challenges and impacts on Brazil

The regulation of virtual assets, which seemed unchartered territory only a few years ago, is increasingly gaining the attention of government authorities. In this regard, many governments worldwide have recently decided to strengthen their supervision and regulation of such assets – especially in view of growing concerns relating to investor and market security.

Released on Jan 3, 2023

The Second Monaco Memo and its implications for Indian companies

This article analyses the latest revisions to the Monaco Memo and their possible implications for Indian companies and offers guidance on how to navigate the changes.

Released on Jan 3, 2023

Recent developments impacting legal services in Ethiopia from a historical perspective

This article is an update on the regulation of the legal practice in Ethiopia. It briefly covers the historical development and focusses on the current system while presenting and reflecting on the new law opening the door for the establishment of Limited Liability Partnerships in Ethiopia.

Released on Dec 21, 2022

Thailand: recent trends toward more stringent regulation of digital assets in Thailand

The Thai Securities and Exchange Commission (SEC) has taken numerous steps to strengthen and expand the regulatory regime covering digital asset operators in Thailand. This has resulted in several enforcement actions against violators, including issues in connection with fabricated information on the trading volume of digital assets on a digital asset exchange.

Released on Dec 21, 2022

Belokon v Betamax: Divergent approaches to the review powers of supervisory courts on public policy grounds

Earlier this year, the Cour de Cassation handed down Belokon v Kyrgyzstan (Cass. Civ. 1st, 23 mars 2022, n° 17-17.981). The Court’s decision appears to indicate that French courts are prepared to take a more interventionalist role in setting aside arbitral awards, where public policy concerns are raised. An interesting comparison can be made with the position in Mauritius following Betamax Ltd v State Trading Corporation [2021] UKPC 14.

Released on Dec 21, 2022

Revolutionising the board governance of environmental, social and corporate governance: voluntary constitution of ESG committees by Indian listed companies

There is a discernible trend of Indian listed companies suo moto constituting ESG committees of its board of directors and/or management to focus on ESG-related aspects and to strengthen their commitment to ESG. This piece discusses this trend in the making.

Released on Dec 21, 2022

Guantánamo Bay: an International Humanitarian and Criminal Law Perspective

Over 120 participants attended a panel hosted by the War Crimes Committee of the International Bar Association (IBA) on Thurs, 8 December 2022 to discuss Guantánamo Bay from an international humanitarian and criminal law perspective.

Released on Dec 21, 2022

Changing landscape of satellite communication laws in India

The Indian satellite communications sector is at a turning point in the wake of various developments set to eliminate the regulatory hurdles faced by the industry so far. In this article, we briefly discuss the various issues that have historically plagued the sector and the proposed measures adopted by the Indian government to address them.

Released on Dec 19, 2022

Rule against reflective loss: A comparative analysis of English and Dutch law

The rule against reflective loss has been formulated and applied in case law to date in both England and Wales, and the Netherlands. The suggestion that the rule is driven by an intention to avoid double recovery has been rejected in England and Wales, pursuant to the recent Supreme Court judgment in Marex. The avoidance of double recovery is, however, one of the considerations upon which the rule is based in the Netherlands. While there are currently no exceptions to the rule in England and Wales, there is an exception under Dutch law, essentially, where the wrongdoer has breached a specific duty of care owed to the shareholder.

Released on Dec 19, 2022

A letter from the Chair of the Central Regional Group of the IBA European Regional Forum

A letter from the Chair of the Central Regional Group of the IBA European Regional Forum.

Released on Dec 15, 2022

From the Co-Chairs - Litigation Committee, 2022

A word from the Co-Chairs of the Litigation Committee

Released on Dec 13, 2022

Co-editors note - Litigation Committee Newsletter, 2022

The exercise of assembling, curating and selecting the articles that have made it into this edition has underlined the depth and breadth of our Litigation Committee and the strength of community that is the IBA. The contributions cover a vast number of jurisdictions and topics, all offering a unique perspective on the practice of litigation.

Released on Dec 13, 2022

My London - my Amsterdam (and a bit on Rozendaal) - get to know the Newsletter Editors

Get to know the Litigation Committee's Newsletter Editors and their home cities!

Released on Dec 13, 2022

A litigious climate - reports from the IBA Litigation Committee Annual Litigation Forum 2022, London, UK

On 27, 28 and 29 April 2022, the members of the IBA Litigation Committee convened at the Royal Lancaster Hotel in London. the Litigation Committee dedicated the entire programme of this year’s Litigation Forum to climate change litigation. Spread across five panels of experts, including lawyers working at NGOs, judges and litigators who represent clients in these cases, the topic was explored from various angles in a very informative and thought-provoking way.

Released on Dec 13, 2022

Diversity and inclusion: 10 who, what, why, how and when questions to Tiernan Brady, Global Director of Inclusion at Clifford Chance

Tiernan Brady is the Global Director of Inclusion at Clifford Chance. In this interview he explains his role and its importance.

Released on Dec 13, 2022

Interview with Christopher Vadja KC

Christopher Vadja KC was the UK judge at the Court of Justice of the European Union (CJEU) from 2012 until the withdrawal of the UK from the EU in January 2020 when his mandate ceased. During that time, he was party to judgments in a broad spectrum of fields, including banking, competition and state aid, data protection and privacy, energy, environment, private and public international law, public procurement, sanctions, tax, trade and investment protection agreements, and transport.

Released on Dec 13, 2022

Winning essay of the 2021-2022 law undergraduate essay competition of the International Law Book Facility

Looking back from 2030, what should we do now to transform the legal profession, including by the use of machine learning technology to ensure access to justice for all, and that the profession is as diverse as the communities and businesses it serves.

Released on Dec 13, 2022

Climate trials: Legal challenges of a new era – view from France

The magnitude of climate damage has led to worldwide action. Faced with the global nature of a phenomenon that defies borders, with the appearance in the courts of subjects deprived of legal personality (nature, future generations) or with the difficulty of apprehending causality, the law is called upon to reinvent itself. These difficulties do not stop plaintiffs: the multiplication of climate litigation is a major phenomenon in the legal sphere. The French judge, who has one of the most sophisticated intellectual constructs in the world, has the means to provide innovative responses to the challenges it faces. Climate litigation represents a laboratory for judges and lawyers.

Released on Dec 13, 2022

The Sharma case – a false start for climate change negligence litigation in Australia

In May 2021, the Federal Court of Australia recognised, for the first time in Australia, that a government decision-maker owes a duty of care in negligence to Australian children with respect to the harm caused by the climate change impacts of decisions made under the Environment Protection and Biodiversity Conservation Act 1999. However, in March 2022 this decision was overturned on appeal by the Full Court of the Federal Court of Australia. This article explores the reasoning of the Full Court, the implications of its decision and possible ways forward for similar climate change litigation in Australia.

Released on Dec 13, 2022

Stop scrolling and read the Ts and Cs: Arbitration agreements in crypto disputes

A recent English High Court decision concerning a non-fungible token (NFT) auction has brought into focus the use of arbitration agreements in crypto disputes. It is a caution to crypto and NFT holders worldwide, who may find themselves bound to arbitrate their disputes with crypto exchanges and NFT marketplaces in a foreign jurisdiction and applying a foreign law.

Released on Dec 13, 2022

Preliminary witness hearings in the Netherlands

This article aims to introduce the concept of the preliminary hearing of witnesses of fact in the Netherlands (expert witness evidence is outside the scope of this article). This procedural possibility allows parties to hear witnesses in proceedings, separate from or prior to proceedings on the merits (if any).

Released on Dec 13, 2022