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China’s restrictions on cross-border transfer of personal information: an update on regulatory policy and practical implications

This article will outline the development of China’s restrictions on the cross-border transfer of personal information (PI export), detailing PI export mechanisms provided by the Personal Information Protection Law. It will also explain the practical implications of the restrictions.

Italy – its unusual route towards a ‘single ultra broadband network’

A robust broadband infrastructure is vital for a country’s economic growth and technological advancement. With this in mind, the Italian Government has set the objective of ensuring broadband internet access for every household.

Insurtech and digitalisation of the insurance sector: the first steps of the Italian regulatory sandbox

In 2021 Italy established its first regulatory sandbox for insurance, financial and banking sector innovations. In March 2022 the first insurance-related project was approved. Given the relevance of this regulatory market development, this article outlines the relevant legal frameworks envisaged for these initiatives and analyses the first approved project, which is a blockchain-based registry for ownership and policies for unregistered velocipedes.

Utilising Generative AI in Businesses: Risks and Best Practices

The rise in popularity of generative artificial intelligence (‘generative AI’) has ignited the discussion on whether junior employees can be replaced by it. Some have gone to the extent of questioning whether professionals, such as lawyers, can also be replaced by generative AI. Is it wise to replace junior employees or lawyers with generative AI? What factors should be considered before deploying generative AI tools in your business? To consider these questions, we first need to understand the basic workings of generative AI and what it can offer. Fundamentally, AI is intelligence that is not biological. The general understanding is that machines will be ascribed with this intelligence. These machines have the ability to interpret, learn from and process external data in a way that is similar to the capabilities of the human mind. Generative AI is a type of AI program that generates content from a data set. It uses deep learning, a type of machine learning system that behaves like a neural network to simulate the functions of a human brain. In other words, it can mimic human intelligence by exhibiting analytical skills to create new content. Not only can generative AI be utilised in chatbot programs to create text, but it can also be used in programs that can create images, sound or videos. This article will consider two major forms of generative AI, in the context of risks to businesses: chatbots using generative pre-trained transformer technology programs; and image generating programs.

Country Updates – September 2022

China's regulation of artificial intelligence – progress and challenges

Artificial intelligence (AI) is developing rapidly in China, with the number of patents and the size of the market both ranking highly among countries. However, this rapid development has posed new challenges to the legal framework, ethical norms and social governance, prompting China to continuously adjust and improve the relevant regulatory system.

A Brief Discussion on the Implications, Regulation and Prospects of AI in Dispute Resolution Practice with a Focus on China

Should the term ‘business profits’ be defined under domestic law? Mexico and the denial of treaty benefits to foreign residents

The Mexican Tax Administration Service has construed the term ‘business profits’ under domestic law, leading to the denial of treaty benefits to foreign residents. Federal tax courts have supported this interpretation, resulting in double taxation due to a deficient interpretation.

VAT on digital services: lessons from Mexico

In June 2020, the obligation to collect and pay value added tax on digital services provided by foreign digital platforms to users in Mexico entered into force. However, such obligation was imposed without facilities for such digital platforms, which has led to a disproportionate compliance cost for these businesses and a lack of compliance.

The trajectory of China’s VAT legislation: major changes to draft VAT Law proposed - China Working Group

The trajectory of China’s VAT legislation: major changes to draft VAT Law proposed. Grace Lin

Digital payment systems in local and cross-border transactions into LATAM: tax and regulatory implications

This session at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, examined how Latin American jurisdictions are redesigning their tax and regulatory architecture to capture value from digital payment flows, particularly in cross-border contexts.

Why your due diligence checklist may not work in Mexico

This article delves into the risks that arise heading into closing, which commonly create a no-deal situation. It will walk readers through the most important aspects to have in mind and share practical strategies to build a due diligence checklist that actually works in Mexico – keeping the reader informed, compliant and on track to close on time.

Virtual assets - a new challenge for the Mexican financial system

Over the past few years, we have seen the evolution of the world’s financial systems, particularly how transactions and their functions have changed or targeted certain sectors. This article specifically examines Mexico's regulation of virtual assets.

Indian Public M&A: Key Concepts, Deal Structuring, Execution Considerations and Market Practice for an International Lawyer

At first glance, the legal framework governing Indian public M&A transactions may appear to be similar to that in England and Wales. The company law foundation is similar, and a number of familiar English law concepts find place in the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations 2011 (the ‘Takeover Regulations’). However, on closer examination, the Indian regulatory regime is very different to that in England and Wales in relation to matters such as

Mediating Disputes Involving Chinese Parties

Mediation is on the rise internationally as a means to settle disputes in a cost-effective manner. Chinese parties appear to be increasingly interested in mediation as an option. This article examines the evolving landscape of mediation in China and internationally. It considers how mediation for Chinese parties is evolving and whether mediation is a good option for Chinese parties in cross-border disputes. Commercial mediation has seen remarkable growth, bolstered by a supportive PRC judicial system and legislative initiatives encouraging parties to find harmonious ways to resolve disputes. The article analyses the three primary types of mediation in China: people’s mediation, administrative mediation, and commercial mediation. It also looks at mediation rules and proceedings in common law jurisdictions, such as Hong Kong, Singapore, and the United States. The article anecdotally considers the cultural elements, emphasising the Chinese parties’ preference for evaluative mediation styles as a reflection of civil law. Through case studies of international disputes involving Chinese and US parties, the article illustrates the practical dynamics of mediation involving Chinese parties and underscores the importance of cultural sensitivity in international mediation. As Chinese parties continue to go global, mediation is emerging as an attractive option for efficient and cost-effective dispute resolution. This analysis assesses whether the promotion of mediation is yielding tangible outcomes and explores the future of mediation involving Chinese and foreign parties.

Mediation in aviation disputes: reaching higher altitudes with the Singapore Convention on Mediation

The aviation industry is particularly suited to adopting mediation in its dispute resolution process. However, aviation disputes have traditionally been resolved through litigation or arbitration. This is largely due to the absence of a universally recognised framework for the direct enforcement of international mediated settlement agreements. The United Nations Convention on International Settlement Agreements Resulting from Mediation (‘Singapore Convention on Mediation’, initially signed on 7 August 2019

Us Too? Update: how is the legal profession responding to bullying and sexual harassment?

Us Too? Update: how is the legal profession responding to bullying and sexual harassment? A webinar presented by the IBA Legal Policy and Research Unit. 10 June 2020 1300-1415 BST.

Domestic violence: why and how should legal workplaces look to address it?

A webinar presented by the IBA Legal Policy and Research Unit. 22 September 2020 1300 – 1415 BST

In the beginning was chaos (or: The creation of the IBA Guidelines on Conflicts of Interest in International Arbitration)

Otto L.O. de Witt Wijnen, chairman of the Working Group on the Guidelines (2002-2004) explains the origins and drafting of the Guidelines

A conversation with... O Gon Kwon

O-Gon Kwon is an attorney-at-law at Kim & Chang and serves as the president of the firm’s International Law Institute.

The evolution of the tax adviser’s role in Mexico within an increasingly demanding fiscal and judicial environment

This article analyses the transformation of the tax adviser’s role in Mexico within a context characterised by intensified tax enforcement, technological oversight, judicial reform and evolving client expectations. It argues that the profession has evolved from being a predominantly technical function into a strategic, preventive, interdisciplinary and ethical practice, focused on risk management and legal certainty.

El Salvador: IBAHRI condemns removal of attorney general and top judges by Bukele administration

The International Bar Association’s Human Rights Institute (IBAHRI) strongly condemns the dismissal of El Salvador’s Attorney General, Raúl Melara and five magistrates of the country’s Constitutional Chamber of the Supreme Court of Justice on 1 May 2021.

IBA and IBAHRI condemn attempted assassination of Mohamed Nasheed

The International Bar Association (IBA) and the International Bar Association’s Human Rights Institute (IBAHRI) condemn the attempted assassination of former Maldives President, Mohamed Nasheed. The organisations call for an impartial and independent investigation into the attack, and to ensure fair trial standards and due process are observed as the perpetrator(s) are held to account.

Interview with Kimberley Prost

Interview with Kimberley Prost, IBA Annual Conference 2012, Dublin

Editor’s note - Competition Law International - November 2023

Latin America: Glimmers of progress amidst fears of backsliding on reproductive rights

In June, the lower house of Argentina’s Congress voted to legalise abortion in the country in the first 14 weeks of pregnancy, marking a major step forward for reproductive rights in Latin America. The bill is awaiting a vote in the Senate to be held on August 8, but has already been hailed as a milestone in a region that has some of the world’s most stringent abortion laws. This was highlighted in 2016 when the Zika virus and suspected risks to unborn babies prompted calls for the laws to be relaxed.

UK parliament report stresses need to implement public inquiry recommendations to avert disasters

Public inquiries in the UK into disasters such as the Grenfell Tower fire are unduly long, expensive and their recommendations are often not implemented, according to a recent parliamentary report

IBAHRI condemns continued fair trial violations against Venezuela’s Judge Afiuni

The International Bar Association’s Human Rights Institute (IBAHRI) reiterates due process concerns with regard to the ongoing trial of Judge María Lourdes Afiuni, who was summoned on 21 February to a hearing to be held the following day. During the hearing on 22 February, the judge summarised previous hearings and denied preceding requests made by the defence. The next hearing is scheduled for 15 March 2019.

How are legal technology and artificial intelligence changing the way lawyers do their day-to-day work?

Report on session at 6th IBA Global Entrepreneurship Conference, 16 – 17 May 2022, presented by the IBA Closely Held and Growing Business Enterprise Committee

Investment: trend for ‘de-risking’ hits venture capital in China

The term ‘de-risk’, meaning to reduce economic vulnerability to a country without damaging trade or investment, was first used in the context of China by European Commission President Ursula von der Leyen in March.