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Jun 23, 2025
In May, the UK government published a white paper setting out its plans to redesign the UK’s immigration system to ‘significantly’ reduce net migration
May 24, 2023
This article considers the role of lawyers in assisting their clients in recognising the challenges and opportunities created by the transition to a net-zero, low-carbon economy. In particular, it focuses upon the impact of United Kingdom regulation and environmentally focused litigation on the private sector’s transition to net zero and the sustainability of business practices.
COP28 capacity building: Africa in focus – facilitating the net transition
This article examines the Future Energy Scenarios set out in the National Grid ESO’s recent report, with a particular focus on the role of digitalisation and open data in achieving net zero in the UK by 2050.
This panel will address the complexities associated with incapacity for high net worth individuals in the cross-border context.
IBA Annual Conference Paris 2023
Sep 03, 2023
The past few decades have witnessed a widespread improvement in investor confidence and positive market sentiment, catapulting India’s image as a global investment hub. While the government’s policy initiatives, such as ‘Make in India’ liberalising Foreign Direct Investment in over 25 sectors, aim to catalyse ease of doing business, recent amendments to regulations, such as Indian Penal Code 1860, the Companies Act 2013, Insolvency and Bankruptcy Code 2016 and the Prevention of Corruption Act 1988, are enablers in preserving the economic reputation of the country by effectively tackling fraud, corruption, bribery and serious white-collar crimes.
Jan 03, 2024
Multiple factors compel high-net-worth individuals to consider relocation, such as entrepreneurial ventures, educational opportunities or tax considerations. The discussion by the panel delved into these complex migration considerations and their subsequent ramifications for affluent individuals.
The net zero challenge and road to COP28: Candid conversations with legal counsel
In Telenor Hungary adopted on 15 September 2020, the European Court of Justice (Grand Chamber) has, for the first time, interpreted Regulation 2015/2120 on the ‘open internet’ (the Net Neutrality Regulation). Through this preliminary ruling, the Court gives some guidance on the validity and limits of so-called ‘zero-rating’ offers
In this article, we focus on the group specifically formed by the US Internal Revenue Service to audit high net worth individuals and how global transparency has impacted its activities.
Legal solutions for a net zero future: launching the International Bar Association's Climate Registry
In this article, the authors discuss the myriad of changes to Mexico‘s entity classification rules and controlled foreign corporate (CFC) regime. Such changes potentially affect Mexican resident individuals that have elected to use offshore limited partnerships to conduct their investments in ‘US situs assets’. Mexican resident individuals investing through these vehicles may face different income tax rates, different income characterisations and disclosure requirements.
The panel will discuss potential implications on EU existing regulation such as net neutrality and competition as well as in IP interconnection.
32nd Annual IBA Communications and Competition Law Conference
Feb 17, 2023
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.
Following our session in Paris 2023, this session will consider the legal roadmap to net zero with a particular focus on issues related to the delivery of key infrastructure. As we move along the journey towards the delivery of net zero milestones, this session will review key themes encountered along the way: the role of legal frameworks, national and trans-national; the issue of environmental justice and achieving a just transition for emerging economies; friction in areas such as regulation, permitting and grid capacity; and the impact of conflicts and imposition of sanctions. This session will look forward and consider how to transform the delivery process, drawing on lessons learned to date and considering key milestones achieved, roadblocks encountered and how to create a clear path to achieve the net zero goals.
IBA Annual Conference Mexico City 2024
Jun 02, 2021
While the pandemic disruption has extended for far longer than initially expected, courts (after the first wave), arbitral institutions and stakeholders in commercial dispute resolution have largely continued operations, increasingly supported by innovative digital technology, flexible scheduling and flexible cost structures, among other tools.
Biennial Conference of the Section on Energy, Environment, Natural Resources and Infrastructure Law (SEERIL): A transformative era of action for the law and lawyers - implementing the energy transition and global sustainability
Jun 12, 2024
The new Foreign State Immunity Law 2023 of the People’s Republic of China came into force on 1 January 2024. This shifts the country (as well as its special administrative regions, Hong Kong and Macau) away from absolute state immunity to restrictive state immunity, bringing it more in line with the relatively prevalent practice among the international community. This article discusses the status of state immunity in public international law, analyses the new law’s provisions and examines practical challenges that will be faced by those seeking to utilise this law to enforce judgments or awards against foreign states and state entities, and the new law’s innovations that go beyond the United Nations Convention on Jurisdictional Immunities of States and Their Property of 2004 and the UK State Immunity Act 1978.
Hear about legal capacity building across nations; how lawyers, bars and law societies are facilitating the net zero transition; and the rise of climate competent lawyering and what this means in practice for lawyers when advising clients.
IBA Annual Conference Mexico City 2024

Sep 27, 2023
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.
In a context of increasing global mobility and tax competition, several jurisdictions have introduced preferential regimes to attract high-net-worth individuals (HNWIs), digital nomads, and internationally mobile professionals. At the same time, the debate around a global minimum wealth tax, particularly targeting ultra-high net worth individuals (UHNWIs), has gained momentum in international fora.
Apr 22, 2022
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.
While there has been dramatic growth in the number of voluntary corporate commitments and government targets under the Paris Agreement, the legal roadmap to net zero remains vastly underdeveloped. Developing a legal roadmap to net zero has the opportunity to create both carrots and sticks approaches to enable governments to accelerate net zero efforts, to foster environments where companies are incentivised to control and limit emissions, and where the public has opportunities to participate in advancing climate change policies and address adaptation. This panel will focus on how to create the first international law roadmap to net zero - a set of aspirational milestones for countries, companies and the public to achieve in order to facilitate success toward political and corporate net zero goals (including the building blocks of legal frameworks critical to these goals). The panel also will also focus on the role of lawyers in developing and implementing these milestones domestically to help ensure the law is in a position to achieve broader net zero goals.
IBA Annual Conference Paris 2023
IBA Global Insight February/March 2018 - Basic practices and fundamental rights have long been taken for granted by internet users worldwide. However, the recent US decision to roll back key ‘net neutrality’ legislation puts them in danger – is it time for a digital constitution?
IBA Global Insight - February/March 2018

Jul 08, 2025
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.
On 28 April 2021, a set of amendments to the Belarusian law ‘On Commercial Companies’ entered into force and introduced a significant number of changes concerning various aspects of corporate law. Some of the most notable changes are additional net assets maintenance requirements and explicit regulation of debt-equity conversions.
How have law firms in Latin America evolved since 2000? What has changed in terms of structure, operations and client expectations?
Law Firm Management Committee Latin America Conference - Building the law firm of the future
Mar 03, 2023
Kirin Kalsi is General Counsel, Compliance Officer and Data Protection Officer at E.ON UK, part of the E.ON Group, one of the largest operators of energy networks and infrastructure in Europe. She tells In-House Perspective how her team learnt to expect the unexpected through its work in the pandemic and the energy crisis, and about how lawyers can assist in reaching net zero.
Young lawyers and leadership
Sep 07, 2021
A new initiative for the legal sector, Lawyers for Net Zero, was launched in July and aims to support in-house counsel in delivering climate action in their organisation. In-House Perspective examines what in-house lawyers could and should be doing in this area.
Practical applications of AI in law firms – what’s hype and what’s real? Regulatory concerns and ethical implications.
Law Firm Management Committee Latin America Conference - Building the law firm of the future
Jul 30, 2024
The EU Corporate Sustainability Due Diligence Directive represents a significant step forward in the promotion of corporate accountability for human rights through regulation and, considering its extraterritorial reach, the legislation will have an impact outside of the EU. This article summarises the main requirements of the CSDDD, with particular focus on the requirements concerning human rights due diligence. It also highlights key areas of alignment between the CSDDD and the United Nations Guiding Principles on Business and Human Rights (UNGPs).
In many jurisdictions, lawyers sit on boards of directors as non-executive directors, independent directors or as representatives of one or more shareholders.
In this session, experienced lawyers and industry representatives will debate the roles and duties of a lawyer sitting in the boardroom, and will answer:
- Should they be an entrepreneur, a trusted advisor or a related party?
- What duty of care, diligence and specific competence is required of a lawyer in a boardroom?
- Does a dual set of (conflicting) obligations apply to a lawyer?
- What is the role of the lawyer in the ESG debate?
These and other challenging issues will be addressed in this interactive session, featuring different perspectives and experiences.
6th IBA Global Entrepreneurship Conference: The Netherlands – sailing the seas of global innovation
By a decision dated 15 September 2020, the Court of Justice of the European Union has confirmed that zero-rating practices are banned under Regulation 2015/2120, the Regulation that introduced net neutrality provisions into the EU framework.
Have you ever wondered what factors judges consider when making suspension and debarment decisions? This interactive session brings the multilateral development bank sanctions process to life through an engaging moot court. Officers from the World Bank, IDB, EBRD, and AfDB will form the judicial panel, while IBA Anti-Corruption Committee members will advocate as the investigative office and respondent company representatives. The simulated case will tackle critical issues at the frontier of sanctions practice, including attribution of liability within complex corporate structures, balancing punitive measures with development imperatives, and evaluating the true effectiveness of corporate compliance programs. Audience members will have the opportunity to engage directly with the panel and provide their input into the decision-making process as they navigate the nuanced considerations that shape decisions that end in cross-debarment. This interactive approach provides international legal practitioners with insight into how sanctions systems operate in practice while illuminating the different approaches MDBs take when addressing prohibited practices in development finance.
21st Annual IBA Anti-Corruption Conference
Nov 29, 2022
Spiralling energy prices due to Russia’s invasion of Ukraine should be accelerating the transition to low-carbon fuels. Global Insight assesses whether the world is slipping back on its post-pandemic pledges to build back better.
A series of roundtable discussions will look at recent developments in the following areas:
Topic one: International tax risks and insurance solutions: strategies for mitigating global fiscal challenges
Topic two: Artificial intelligence: challenges and opportunities in the age of automation
Topic three: Exchange of information - joint tax audits
Topic four: PE and global mobility - tax certainty
Topic five: Beneficial ownership and treaty eligibility
The Capital Markets Forum has undertaken a project to monitor international selling restrictions. In the dropdown panels below, you will see information on selling restrictions in various jurisdictions that apply to offerings of equity securities by companies incorporated outside the jurisdiction. The information is accurate as of the date provided within the relevant link.
In the first part of the workshop, delegates will work in roundtable groups to discuss financing topics including:
1. What are the key options to finance growth in the current market?
2. What are the alternatives to “traditional” EBITDA financings?
3. How can non-bank lenders, such as direct lenders and venture debt or credit funds, support closely held companies?
4. Experiences with non-bank lenders in the recent financial downturn?
5. Convergences in debt and equity financing
6. Pros and cons of margin loans (secured by shares in the closely held company)
7. Differences in financing of early stages vs more mature stages
8. Trends in debt and equity terms during and following COVID-19
9. Change of control clauses in enforcement scenario
10. Trends on opinions and counsel reports
11. How can corporate lawyers add value when a company pursues an alternative to new financing, such as a reduction in force?
12. Is the importance and role of due diligence changing?
13.What are new financing areas of focus for closely held companies following recent bank failures and instability?
Delegates will discuss a first topic of their choice in a roundtable group, and after 30 minutes move to a second table of their choice.
7th Global Entrepreneurship Conference
Nov 06, 2024
In Chile, distributed energy resources are divided into two categories: power plants up to 9 MW connected via distribution or transmission lines and smaller net billing facilities up to 300 kW connected solely through distribution lines within the service area of distribution companies. As of 2024, the installed capacity of these resources has rapidly expanded, driven primarily by solar projects. However, challenges have arisen, including transmission congestion, regulatory changes, infrastructure limitations and curtailments. Recent regulatory updates are promoting the use of energy storage as a solution to these issues, enabling better grid management and continued growth in distributed energy generation.
In this workshop, we will discuss trends and highlight practical issues and considerations in the area of fund finance, including subscription based, net asset value (NAV) facilities and other forms of leverage.
23rd Annual International Conference on Private Investment Funds
Jul 07, 2024
To kickstart London Climate Action week, the Net Zero Lawyers Alliance held a symposium highlighting the integral role of lawyers in achieving net zero and encouraging firms to act now. This article summarises the key messages.
Reaching net zero emissions by 2050 and giving the world a chance of limiting a global temperature rise of 1.5 degrees Celsius requires a complete transformation of how we power our daily lives and the global economy.
IBA Annual Conference Mexico City 2024
In the United States, crowdfunding has evolved over the last five years to refer to several different funding approaches, including donation-based funding that is not a securities offering, and securities offered to anyone, including retail investors, pursuant to the criteria provided in the safe harbour rule ‘Regulation Crowdfunding’.
This is a broad topic and this article focuses only on retail crowdfunding pursuant to Regulation Crowdfunding.
Reaching net zero emissions by 2050 and giving the world a chance of limiting a global temperature rise of 1.5 degrees Celsius requires a complete transformation of how we power our daily lives and the global economy.
IBA Annual Conference Toronto 2025
Nov 06, 2024
Structural deficiencies in the operation of the bulk power system coupled with anticipated growth in electricity demand are resulting in the emergence of new technologies and business structures to address immediate and forecasted needs. The regulatory landscape is adapting quickly in order to address new and emerging realities in the power sector. As policies and regulations vary on a state and local level, practitioners must remain up to date with regulatory and technological developments in order to advise their clients properly.
At the same time, an increasing number of global and local players are committed with net zero targets. The panelists will discuss what lawyers can do to support a fair and balanced transition of the oil and gas sector.
IBA Annual Conference Paris 2023
As the global push for net-zero accelerates, in-house counsel must balance ambitious ESG commitments with legal and operational challenges.
ESG: the Brussels Effect at a crossroads
Aug 02, 2023
A brief contemporary examination of the implementation of the use of Sustainable Aviation Fuels (SAFs) in the aviation industry.
For many reasons, high net worth clients are deciding to move to other jurisdictions, and in doing so often seek out low tax regimes.
30th Annual International Private Client Tax Conference: transforming (un)expected challenges into opportunities for the next 30 years
Insolvency and Restructuring International - April 2019.
- Key transition rules for Pillar II
- Treatment of net operating loss (NOL) carryforwards and other tax attributes under Pillar II
- Unlocking the deep mysteries of deferred tax accounting and related impact on Pillar II
- Planning for the eventual undertaxed payments rule (UTPR), especially for multinational enterprises (MNEs) with nonqualifying credits or other tax attributes
- Interaction of Pillar II and the US foreign tax credit rules as well as global intangible low-taxed income (GILTI) and subpart F
- International M&A in light of Pillar II and corporate alternative minimum tax (CAMT)
13th Annual London Finance and Capital Markets Conference
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