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Sep 05, 2022
The application of traditional tax rules is strained by the extension of internet technology to virtually every facet of business and our personal lives. In Kellett v Commissioner, the United States Tax Court updated traditional rules regarding the deductibility of start-up losses for a technology entrepreneur. This article explores how US tax rules are being adapted to 21st century businesses.
Welcome to the International Commerce, Trade, Franchising and Product Law Section online. Here you will find information, updates, news and other resources relevant to your section.
Jun 25, 2024
As in many other parts of the world, the age-old activity of gambling also finds various references in Indian history and mythology. While ancient texts such as the Rig Veda, Atharva Veda, Ramayana and Mahabharata caution against its harms, others such as the Katyayana Smriti, Manu Smriti and Narad Smriti support its regulated existence, citing its potential as a source of revenue for the Kingdom
IBA Online Services Committee members only.
By invitation only: IBA Mid-Year Leadership meetings 2025
Welcome to the Taxation Section online
Here you will find information, updates, news and other resources relevant to your section.
A webinar presented by the IBA European Regional Forum, 30 September 2020, 0900 – 0945 BST
IBA Online Services Subcommittee members only.
By invitation only: IBA Mid-Year Leadership Meetings 2023
Welcome to the Corporate Law Section online
Here you will find information, updates, news and other resources relevant to your section.
By invitation only: IBA Mid-Year Leadership meetings 2024
Welcome to the Criminal Law Section online
Here you will find information, updates, news and other resources relevant to your section.
Jul 22, 2024
Online bets have become one of the most interesting and lucrative markets of the entertainment industry. Nevertheless, the private sector operation is highly regulated in Colombia.
Welcome to the Human Resources Section online
Here you will find information, updates, news and other resources relevant to your section.
Measures to increase the use of online platforms for negotiations and ‘non-typical’ mediation initiatives, such as dispute resolution alternatives in consumer relations, have been increasing in popularity in Brazil.
Professional ethics in online dispute resolution systems
Welcome to the Dispute Resolution Law Section online
Here you will find information, updates, news and other resources relevant to your section.
Indonesia introduced the Online Single Submission System (OSS System) in 2018 to improve the business licensing process in the country and improve the ease of doing business. Indonesia’s Investment Coordinating Board (BKPM) recently issued a regulation that provides technical guidance on the application for and the issuance of business licences through the OSS System and a legal basis for new features implemented in OSS System version 1.1.
This shift in practice has highlighted comparative advantages of online mediation and also exposed its limits. This session will explore the psychology of mediation at a distance and consider how mediators and mediation counsel are adapting to the digital world.
IBA Annual Conference Miami 2022
Welcome to the Financial Services Law Section online
Here you will find information, updates, news and other resources relevant to your section.
This article addresses the concept and functioning of online behavioural advertising, its main legal implications and the parameters that must be observed by suppliers to ensure the legality of such a practice in Brazil.
Building on the participants' ongoing efforts to improve investigations and documentation of atrocity crimes, this session will open a conversation with session participants to:
- clarify the relevance and probative value of user-generated content to international legal proceedings;
- clarify the requirements for and purposes of sharing relevant user-generated content with international and regional legal authorities; and
- explore potential next steps for advancing the use of online content in international accountability processes.
IBA Annual Conference Miami 2022
Welcome to the Law and Individual Rights Section online
Here you will find information, updates, news and other resources relevant to your section.
Nov 23, 2022
Key points from online workshop on recruitment and retention, the changing expectations of young lawyers in Europe, 7 October 2022
Not every manufacturer is aware however, of all the specifics of international online trade and the relevance of different jurisdictions, whether regulatory (f.ex. data Protection, Environmental, Social, and Governance (ESG), export control), contractual (f.ex. retention of title) or reg. liability (punitive damages, secondary warning duties, etc.).
IBA Annual Conference Toronto 2025
Welcome to the Maritime and Aviation Law Section online
Here you will find information, updates, news and other resources relevant to your section.
At the end of 2018 London hosted the inaugural International Forum on Online Courts. The event was attended by around 200 legal professionals and other stakeholders from over 20 countries, with discussions focusing on the development of online courts.
Online mediation has changed the practice of mediation.
IBA Annual Conference Paris 2023
Welcome to the Intellectual Property, Communications and Technology Law Section online
Here you will find information, updates, news and other resources relevant to your section.
May 24, 2023
Ensuring protection from potentially harmful content online – especially via social media platforms – remains a priority for governments and data regulators
DiversityInclusionFrom an L&D perspective, the difficulties faced during the pandemic have made it clear that all organisations would be sensible to adopt more agile approaches to learning in order to improve performance, and embrace educational techniques that meet the opportunities and challenges of the adjusted world we now live in. One of the many dilemmas of L&D is figuring out how to use advances in technology as a means of engaging learners and improving access to learning for a more diverse audience with different needs and preferences. This session will be led by industry experts in learning design and delivery who will provide an insight into how a digital approach to learning can best serve learners of the future.
IBA Annual Conference Miami 2022
Welcome to the Water Law Committee online. The Water Law Committee focuses on legal issues associated with water as a critical resource and as a basic need and building block throughout the world. The Committee seeks to promote the active exchange of information and views on the use of water as a limited resource and an infrastructure opportunity, the controversies on water and the governance and business of water. The Water Law Committee is part of the IBA Section on Energy, Environment, Natural Resources and Infrastructure Law
Jun 16, 2021
An exponential rise in online abuse and harassment has necessitated governments to step up online regulation.
The rise in the frequency of online cross-border legal services, already in evidence before the pandemic but doubtless increased by home working and travel restrictions during the pandemic, poses challenging questions about whether bars’ existing regulation of foreign lawyers, often based on their physical presence, needs to be reconsidered in the light of digital advances.
IBA Annual Conference Miami 2022
The topics and problems covered by the Product Law and Advertising Committee are regularly part of and interlinked with bigger issues related to the international trade of goods and services in a globalised economy.
The Committee therefore deals with the legal aspects surrounding the use and safety of products, their presentation as well as advertising.
The main areas of interest are product liability, unfair competition, relevant trade regulation, product safety regulations, consumer law and advertising law. Special areas of interest include online advertising and advertising issues related to the latest technological developments.
Jun 01, 2023
The German legislator has taken a step forward towards digitising German corporate law by introducing an online formation procedure for limited liability companies, which balances practical improvements and security needs. While the new procedure may help to save time and costs for certain non-German founders, the scope is limited, as only specific European identification documents are compatible and, furthermore, original (ie, paper) versions of certain documents are still required is some cases.
Covid-19 and the remote prospectus drafting and verification sessions that it promoted, have affected the way in which part of the less formal diligence process is done. In some jurisdictions nothing may have changed, but in others the changes have been profound – and they seem here to stay. Is this good, bad or indifferent? An expert panel will consider whether the market has merely developed a more efficient way of working, or whether standards risk being eroded. The panel will analyse some of the new practices from an issuer and from an underwriter perspective, and an attempt will be made to formulate practical guidelines that safeguard the interests of investors while retaining efficiency gains made during the pandemic.
38th IBA International Financial Law Conference
The Immigration and Nationality Law Committee is concerned with all aspects of immigration and nationality law on a worldwide basis, including business-related immigration, family reunion policies, refugees and compassionate cases.
The Committee aims to provide a forum for the discussion of comparative data on immigration and nationality policies of countries worldwide.
The mission and focus of the committee is to provide a platform for lawyers practising immigration laws to receive input and update about the immigration laws of their country and also immigration laws and procedures of other jurisdictions. We achieve this by holding annual conferences and presentation of papers, newsletters and providing other online resources to enhance the knowledge of its member in multiple jurisdictions.
View a list of past chairs here.
Dispute resolution with an entrepreneurial mind-set: mediation and online mediation. IBA Latin American Entrepreneurship Conference: challenges and opportunities in Latin America. São Paulo, 6–8 November 2019. Raimundo Muñoz
Sep 03, 2021
When the e-Commerce Directive was adopted within the EU in 2000, it was a foundational attempt to regulate online activity for businesses and consumers. Since then, social media platforms such as Facebook and companies such as Google and Amazon have transformed how we engage, purchase and share information online.
The different ethical and professional rules for witness preparation/coaching, including implications for online/hybrid examination of witnesses
In March 2011, the International Bar Association (IBA)’s Legal Projects Team took up an important global initiative to examine the presence and role of online social networking within the legal profession and practice.
- 1.Impact of European Data Laws on USA and Asia
- 2.Cybersecurity and AI (AI and cybersecurity risks and regulation/tech policies)
- 3.What's hot in the USA
- 4.Copyright ownership for AI generated content
- 5.Patentability of inventions created using AI tools
- 6.IP infringement involving digital or virtual goods (in online games etc)
- 7.Cross-border M&A: navigating regulatory and compliance hurdles
- 8.Structuring earnouts and navigating employee equity in startup Acquisitions
- 9.Strategic vs. financial investors: the impact on startups in VC / PE deals
IBA 6th Silicon Hills Conference – the Tech Epicentre of Texas: from Start-Up to Exit
Sep 06, 2022
The rise of child influencers – or ‘kidfluencers’ – on social media has prompted calls for greater regulation of the industry.
The session will cover topics including:
• Introduction to the IBA
• IBA Annual Conference Paris 2023 – Ideas on how to maximise the business opportunities
• Speaking opportunities – how to improve the chances of colleagues speaking at an IBA conference
• IBA Specialist conferences – why attend, why sponsor, how are topics chosen
• What is different about an IBA conference, post pandemic
• IBA membership – benefits of individual membership compared to group membership
• Networking ideas – what to do prior to attending an IBA conference
• Becoming an IBA officer, what does it mean? What are the benefits?
• Sponsorship opportunities
• Questions and answers
IBA Annual Conference Miami 2022
Legal levers in a virtual world- Law Firm Management Committee newsletter article, April 2020
When in Bangalore, do as the Bangaloreans do. Sip filter coffee and discuss new tech and business plans. From the ‘older’ new tech of fintech to healthtech to the new kids on the block of drones and satellites, this city has it all. Join us as we hear startups, investors and lawyers from around the world in their journey to create new unicorns.
IBA India Technology Law Symposium: disruptive technology and digital transformation in modern day India
Sep 02, 2024
Evolving online harms and tech-enabled violence against women and girls have been highlighted by a UK National Police Chief’s Council
Regulatory and public scrutiny of financial institutions shows no signs of lessening. Regulators and the public increasingly look to ‘whistleblowers’ to expose wrong-doing and unethical behaviour within regulated firms and the resulting internal and external investigations can be complex, time consuming and resource intensive. The panel will examine these trends from a cross-jurisdictional perspective and will provide practical guidance for lawyers called upon to advise institutions dealing with these issues.
39th IBA International Financial Law Conference
A webinar presented by the IBA Intellectual Property and Entertainment Law Committee, 24 February 2021, 0900 – 1000 GMT
Challenging the prosecution of anti-war expressions at the Russian Constitutional Court
Regulating the rapid switch to online working during a pandemic: an overview for the Philippines.
Studies show that companies with employees on boards were
better able than other companies to navigate through a crisis.
Are companies better off with employee representation on their
boards? This session’s objective is to review the impact of different
corporate governance models of employee representation on
boards and identify the benefi ts hereof for corporate performance.
The discussion will focus both on the German corporate
governance model (which is often seen as the role model for
employee representation in boards) and company experience
with employee representation in boards from a general counsel’s
perspective.
7th Annual Corporate Governance Conference
Minding the justice gap: a recent report on the role online referral services can play -July 2020
The session will cover market participants views on this type of insurance in M&A transactions. Speakers will cover key matters such as:
• When is the appropriate time to engage a broker
• How relevant is the brand of the due diligence provider to the terms and condition of the policy
• How to treat the disclosures and specific indemnities in the agreements of the transaction and of course
• Will they pay in the future?
8th Global Entrepreneurship Conference
A controversial European law to update copyright rules for the digital environment has moved a step closer amid an ongoing clash over internet freedoms and intellectual property rights.
We intend to explore contemporary hot topics on human rights, including those affecting businesses and individuals.
IBA Annual Conference Toronto 2025
This panel will examine the evolving landscape of corporate accountability, focusing on the personal liability of officers and directors for human rights violations committed by corporations. With rising expectations on companies to uphold human rights standards across global supply chains, executives face increasing scrutiny over their roles and responsibilities. The discussion will address recent legal developments, key cases, and the frameworks that are shaping accountability, from national regulations to international guidelines such as the 'United Nations Guiding Principles on Business and Human Rights'. Esteemed experts in corporate law, human rights, and governance will analyse the risks and implications for leadership in an era where corporate responsibility extends beyond financial performance.
IBA Annual Conference Toronto 2025
Apr 08, 2021
Following the publication of the 2019 landmark report Us Too? Bullying and Sexual Harassment in the Legal Profession, the International Bar Association (IBA) Legal Policy & Research Unit (LPRU), in collaboration with The College of Law Australia, have launched a set of e-learning modules designed to guide individuals and workplaces towards making positive cultural changes.
Rights of the accused: a comparative perspective - Australia, Japan and the US
Nov 21, 2025
The APEC Collaborative Framework for Online Dispute Resolution (the ‘Framework’) addresses the growing need for efficient and affordable resolution of cross-border B2B disputes, particularly for micro, small, and medium-sized enterprises. Traditional litigation and arbitration are often too costly and slow for low-value, high-volume disputes, creating a barrier to trade. Developed by APEC with input from UNCITRAL’s earlier work, the Framework establishes a decentralised network of accredited ODR providers who offer a standardised, tiered process combining negotiation, mediation, and arbitration. Key innovations include expedited timelines, simplified procedures, a single neutral practitioner, and cost proportionality. By enhancing accessibility, reducing costs, and building trust in digital trade, the Framework supports inclusive economic growth and smoother commercial exchanges across the Asia-Pacific region.
M&A and FDI in India — the key concerns and recommendations
Apr 22, 2025
Japan has finally started to make tangible progress in regard to reforming its value-added tax (VAT) framework to address the challenges brought about by the rapid expansion of cross-border e-commerce. Ongoing discussions are focused in particular on expanding the platform taxation regime to cover the cross-border sale of goods facilitated by online platforms offering fulfilment services, as well as on revising the de minimis import VAT exemption for low-value imported goods.
- Beyond M&A: insuring withholding, VAT, transfer pricing and real estate transfer tax risks
- Insurance-linked structures in capital planning
- Claims, exclusions, premium sizing and jurisdictional evolution
- UK, USA, Spain: mature insurance markets; Italy emerging
- Client strategies for using tax insurance as deal protectors
- Broker and underwriter engagement: building tax certainty
- Case studies in active claims and coverage resolutions
- Underwriting tax structuring with dispute anticipation
15th Annual London Finance and Capital Markets Tax Conference
No black holes in the British Virgin Islands: the Black Swan Jurisdiction - Litigation Committee newsletter article, April 2020
Over the course of the two decades of this century, we have seen the rise of the corporate player in immigration detention centres across various jurisdictions. This session will explore the challenges and governance of immigration detention centres, concepts of arbitrary detention and its violations arising worldwide, rights of detainees and potential solutions.
IBA Annual Conference Mexico City 2024
On the other hand, much of our information and misinformation is put up on social media, online platforms, bulk messaging services, etc. The session will explore the importance of these sources of information; the need to protect these sources; the right to freedom of trade and profession; which of these rights is to be protected more; and where the balance lies.
Fourth IBA India Litigation and ADR Symposium
In this session we will have the much-needed conversation with law firms and general counsels – what do they need and expect from dispute lawyers today? In evaluating this relationship and the current gaps, we will identify what dispute lawyers today need to do to improve their standing and relationship with law firms and general counsels.
The 2nd IBA Litigation and ADR Symposium - the changing landscape of litigation and arbitration in India
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