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Decentralised finance: how blockchain-based finance works and how it is treated for tax purposes (2023)

This panel on decentralised finance discussed how blockchain-based finance works and how it may be treated for tax purposes for individuals in the respective jurisdictions of the panellists. The discussion focused on explaining how typical transactions work and possible interpretations of how such transactions could be treated for tax purposes in the case of individuals only.

Flexible working: how are in-house teams shaping up?

In-House Perspective November 2019, Flexible working: how are in-house teams shaping up?

How foreign investors can legally invest in Chinese K12 education - China Working Group

By David Wang, April Yan and Klaus Ni. How foreign investors can legally invest in Chinese K12 education - China Working Group

Getting the best of directory submissions and how to work with your BD team

Directory submissions often feel like an administrative burden to be ticked off the list and moved on from, but they’re actually one of the most valuable tools for building credibility and strengthening your firm’s market position. In this article, the authors explore practical ways to streamline directory submissions, make collaboration more effective and ensure that your firm presents the strongest case possible.

The Paradox of Venture Debt: How and Why Does Debt Work in the Venture Market?

Venture debt, a different funding alternative for startups, has positioned itself firmly in the venture business in the past few years, reaching high numbers in the US market by 2022, and more recently has begun to gain position in other markets, such as Latin America. This type of financing seems counterintuitive at first, since the logic behind loan financing has not aligned traditionally with the high-risk profile and low cash flows of startups. This has led to burdensome requirements for its founders, who have had to back up the loans personally, but the empirical data seems to point towards a significant use and growth of this type of financing. This article looks at how venture debt works and why it works.

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

Scientific research aboard the International Space Station: How does this work from an EU and French law perspective?

Aboard the International Space Station, scientific research is led by astronauts of different nationalities. This research prepares for space exploration missions but also brings benefits for humanity on Earth. It raises the question of which law applies to these kinds of experiments in general and clinical trials in particular, as well as the extent of intellectual property in space.

Working hard or hardly working? Antitrust labour markets: an update from the United States

In this article, the authors trace the history, evolution and latest developments of the antitrust laws’ application to labour markets in the United States. Then, they describe common types of claims in labour markets cases, before analysing recent criminal and civil wage-fixing, no poach, and merger challenges. The authors conclude by providing actions companies should consider taking, as they seek to avoid finding themselves as a defendant in an antitrust–labour markets case.

US presidency: how Trump has exploited the Covid-19 crisis and how he hasn’t

On declaring a Covid-19 emergency in mid-March, President Trump gained 123 special powers. Senate Minority Leader Chuck Schumer warned: ‘The President must not overstep his authority or indulge his autocratic tendencies for purposes not truly related to this public health crisis.’ In fact, if anything, the President has under-used the powers to address the health crisis.

Remote working in Australia

Although Covid-19 restrictions are beginning to ease around the world, many people continue to work remotely, aided by ever-improving technology. This article considers how Australian immigration law reflects the ongoing demand for remote work and makes recommendations for the design of remote work immigration law.

IBA China Working Group

IBA India Working Group

Lateral hiring – making it work

This session looked at the motivations for partner moves; lateral hiring strategies; and how to ensure the lateral hire can benefit the firm, and more.

Employee privacy rights at work

Employee privacy rights at work, Neil Hodge, In-House Perspective March 2020

Tracking of working time rules

Even though Turkey’s Labour Law No 4857 does not regulate how employers track the working times of their employees in any detail, such tracking has become more important in view of the recent decision of the Court of Justice of the European Union (CJEU), stating that employers must set up an objective, reliable and accessible system that can track working times.

Insolvency and Arbitration Working Group

The Insolvency and Arbitration Working Group has published a Toolkit on Insolvency and Arbitration, a series of national reports and a General Report on Investment Arbitration and Insolvency.

Alternative working arrangements in Argentina

Remote working has arrived as a result of the deep post-pandemic change in employees’ expectations, focused on achieving a better work–life balance, consequently alternative working arrangements had and still have a central role in the labour sector. In Argentina, and Latin America, a new trend that has come to stay is hybrid-style working, which implies a combination of in-person work and remote work. In order to implement this hybrid-style working format, human resources departments are currently using encouragement measures to entice employees back into the office.

International remote working from Spain

This article considers the preliminary draft bill of the ‘Startup Law’ (Act 14/2013), which introduces the regulation of a new residence and visa authorisation covering third-country nationals working remotely from Spain for foreign companies.

Antitrust Working Groups and submissions

The vital work of board evaluation

Board evaluation offers an opportunity to reflect on directors’ overall effectiveness and address any gaps or concerns. In-House Perspective assesses why that’s important and how in-house counsel add value.

Conference report: ICP Working Weekend 2022

Banks, internal investigations and work-product

Financial institutions often retain consultants to investigate claims of harassment, data breaches, and other troubling events that could lead to liability to employees, customers, or consumers. In the event of litigation, opposing counsel often seek discovery of the fruits of these internal investigations, such as interview notes and confidential internal documents, to try to find damaging evidence.

AI-generated works: an IP headache?

The use of generative AI models, such as Midjourney, raises new and untested copyright issues. The World Intellectual Property Organization (WIPO) has identified numerous issues relating to copyright and AI, which warrant discussion. This article addresses a few of the issues in respect of establishing copyright protection in the UK for AI-generated works under section 9.3 of the Copyright, Designs and Patents Act.

IBAHRI's torture-prevention work in Mexico

Enforced disappearances and cases of torture continue to be a concern in Mexico, and impunity for these crimes persists. Over the past four years, the International Bar Association’s Human Rights Institute (IBAHRI) has worked with national and international bodies to train judges, prosecutors and public defenders to increase their awareness of enforced disappearances and strengthen their capacity to prevent and prosecute torture. In partnership with the Mexican legal profession, civil society and acade...

‘Deep work’ in today's legal practice

By Kate Simpson. ‘Deep work’ in today's legal practice

Implications of Turkey’s Remote Work Regulation

This article evaluates Turkey’s new Remote Work Regulation (No 31519), dated 10 March 2021. The Regulation is the first detailed legislation on remote work in Turkey and outlines the eligibility of non-Turkish nationals to work remotely in the country.

Remote working in the United Kingdom

This article considers whether the United Kingdom will adapt its immigration laws to accommodate the trend towards international remote working and the extent to which current immigration rules permit such activities.

IBAHRI's torture-prevention work in Brazil

In spring 2018, the International Bar Association's Human Rights Institute (IBAHRI) and the Anti-Torture Initiative (ATI) reached the milestone of conducting tailored programmes in all five regions of Brazil on torture prevention and implementing the Istanbul Protocol. The IBAHRI has worked in Brazil since 2010 to support the country in its commitment to eradicate torture as part of its obligations under international law

Sharing the Secrets: Reporting on “The Secrets of Women Rainmakers – How to Become One and How to Create a Culture that Develops Them.”

On April 19, the IBA’s Law Firm Management Committee, with the support of the Women Lawyers’ Committee, produced the webinar, “The Secrets of Women Rainmakers – How to Become One and How to Create a Culture that Develops Them.”

How to internationalise your business

For many law firms, international legal work is already part of their practice. Whether it is advising foreign investors, navigating cross-border transactions or handling disputes with an international element, legal teams often engage beyond their own jurisdictions. But true internationalisation is more than just taking on occasional cross-border matters.