|
|
Jun 18, 2023
The Caribbean Community’s Double Taxation Agreement was signed in 1994 and bears close similarities to the UN Model Double Taxation Convention between Developed and Developing Countries published in 1980, rather than the Organisation for Economic Co-operation and Development’s Double Taxation Convention on Income and Capital, which was developed in 1963 by developed countries and largely favoured investors from those countries. The Double Taxation Agreement is unfortunately silent on ‘permanent establishment’, an omission which causes businesspersons, accountants and lawyers endless headaches.
Jul 12, 2021
A report on a conference session at the 10th annual IBA Finance and Capital Markets Tax Virtual Conference 2021. The panel discussed the current trends in merger and acquisition (M&A) structuring and taxation from a multi-jurisdictional perspective, focusing on Europe, the United Kingdom and United States.
Apr 08, 2024
The panel discussion was focused on the critical aspects and potential impact of the OECD Pillar Two Model Rules framework on various tax and corporate structures. The first segment of the discussion was dedicated to how Pillar Two affects investment funds, certain International Financial Reporting Standards definitions and considerations, the particulars concerning joint ventures and the ramifications of Pillar Two in the context of mergers and acquisitions. The first half of the discussion highlighted the critical factors that must be taken into account for the strategic structuring of investments in accordance with Pillar Two. In the second half, attention shifted towards a comprehensive review of the recent developments in regard to US foreign tax credits, a topic of significant relevance given its potential influence on cross-border investments and the international tax landscape.
Mar 01, 2023
This panel addressed the question of whether private equity and venture capital structures are under siege in the respective jurisdictions of the panellists. The panel focused on the following topics: challenges and opportunities at portfolio company level; challenges and opportunities at holding company level; challenges and opportunities at fund structure level; challenges and opportunities at manager level; and carried interest.
Jan 08, 2025
This article provides an overview of the provisions relevant to taxation in Mauritius and discusses key recent developments in this area.
The crisis caused by the Covid-19 pandemic has renewed interest in the need for legal and contractual mechanisms that promote the adjustment of contracts in the event of unforeseeable and abnormal circumstances.
Jul 22, 2025
From 11–13 June, leading legal experts in life sciences and healthcare convened at the Ritz-Carlton, Boston, for the 11th Annual IBA World Life Sciences Conference. The event, co-hosted by the IBA Intellectual Property and Healthcare and Life Sciences Law Committees, brought together regulators, corporate counsel, private practitioners and academics to address the most pressing developments at the intersection of law, innovation and global health. This articles considers the key themes and panel highlights of the conference.
The purpose of this article is to provide an overview of the main aspects that served as a starting point for the ‘Municipal Tax Harmonisation Agreement’ in Venezuela, presented by the Vice President of the Economic Area with governors and mayors, in compliance with the mandate given to them by the Constitutional Chamber of the Supreme Court of Justice in judgment No 0078 dated 7 July 2020.
The article explores how far South Africa has come in providing protection for LGBTQIA+ individuals. South Africa has made noteworthy progressions in LGBTQIA+ rights since 1996. From prohibiting discrimination on the basis of sexual orientation in the Constitution of the Republic of South Africa, to the numerous cases in which courts have taken steps to provide protection to same-sex life partners, and the birth of the Civil Union Act, which provides for same-sex partners to get married.
Dec 02, 2021
With the rapid growth of sustainable products and investments, the pressure for genuine corporate sustainability has intensified. Increasing investor scrutiny and accelerating climate breakdown and biodiversity loss, for example, play a part in this. In-House Perspective explores whether increased awareness owes as much, however, to reactions to the rising tide of ‘greenwash’ – when corporations make misleading claims about their green credentials.
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.
Government Decree RD-Law 463/2020, dated 14 March 2020, declared a State of Emergency to deal with the Covid-19 health crisis. It adopted a series of measures relating to limiting peoples’ movements, as well as constraining Spain’s social and economic activities.
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
May 08, 2024
In the second part of this feature, Global Insight assesses the legal issues associated with clean energy as countries pivot to renewables in response to the climate crisis.
In the second part of this feature, Global Insight assesses the legal issues associated with clean energy as countries pivot to renewables in response to the climate crisis.
Apr 23, 2025
The IBA expresses its deepest condolences on the passing of His Holiness the Pope. His unwavering commitment to justice and the dignity of all people resonated far beyond religious boundaries and inspired those in the legal profession across the globe.
In this podcast, Nico Ooyevaar, Vice-Chair, IBA International Trade and Customs Law Committee, and partner at McMan & Co, discusses the Vision Research Europe vs Dutch Customs case with Yves Melin, Publications Officer, IBA International Trade and Customs Law Committee, and partner at Reed Smith.
In this podcast, Alvaro Castellanos Howell, Co-Chair of the IBA Poverty and Social Development Committee, talks to Hugo Beteta, Director of the Economic Commission for Latin America and the Caribbean (ECLAC). Mr Beteta discusses the impact of the Covid-19 pandemic on Latin American and Caribbean countries, the difference between poverty and inequality, and the recommendations made by ECLAC on the eradication of poverty.
In this LPRU podcast, Professor John Ruggie, the author of the UNGPs speaks to Sara Carnegie, Director of the LPRU and Maria Pia Sacco, Senior Project Lawyer, to discuss the impact of the UNGPs and future developments in the area of business and sustainability.
News release, Tuesday 12 November 2018. The International Bar Association’s Human Rights Institute (IBAHRI) has released a video on torture prevention in Brazil in which local stakeholders and international experts provide opinion about the historical background of torture in the country, and the current challenges for its prevention and prosecution. The video also illustrates how the work of the IBAHRI is contributing to strengthening Brazil’s capacity to uphold its national and international commitment
Dec 09, 2022
Increased economic volatility, healthcare emergencies and the rise of digital markets have all challenged the enforcement tools and approach of competition authorities globally. Successive economic shocks have required greater speed in responding and finding solutions to protect consumers. The Competition Commission of South Africa (CCSA) has used the active monitoring of critical markets, firm-level advocacy, guidance on the boundaries of acceptable conduct, accelerated investigations and consent agreements to correct behaviour rather than litigation. Examples are provided in price gouging, food markets, polymerase chain reaction (PCR) testing and airline exits. Speed is also considered important in digital markets, and given the ecosystems that characterise many digital markets, market inquiries are increasingly seen as a more effective tool to address features that adversely affect competition, along with tackling value chains in traditional markets.
Jun 16, 2021
Ten years after the unanimous endorsement by the United Nations Human Rights Council of the UN Guiding Principles on Business and Human Rights (UNGPs), their author Professor John Ruggie (pictured) discusses the ever-changing landscape of human rights due diligence with the International Bar Association (IBA) Legal Policy & Research Unit (LPRU).
May 11, 2020
Letter to the President of Kazakhstan from IBAHRI
Aug 09, 2022
The International Bar Association’s Human Rights Institute (IBAHRI) commends the Central African Republic (CAR) and President Faustin-Archange Touadéra (pictured) for passing Law 22.011, formally eradicating the death penalty in the country following a de facto moratorium since 1981.
Apr 21, 2023
The IBAHRI condemns the conviction and 25-year prison sentence handed down to Russian journalist and opposition activist Vladimir Kara-Murza by the Moscow City Court on 17 April 2023.
Jun 22, 2021
The South African Competition Act 1998 has from the outset reflected a clear focus on both competition law and public interest issues, the latter including provisions to enhance small business and overcome historical discrimination wrought by apartheid. Interpretation and implementation of these provisions has developed over time, culminating in the introduction of amendments to these provisions in the Competition Amendment Act 2018, which came into force in 2019. This article reviews the applicable legislative provisions and how they have been interpreted by the competition authorities in practice and through case law, and considers whether they have been effective.
May 16, 2023
The International Bar Association (IBA) expresses concern over Mexican President Andrés Manuel López Obrador’s interference with judicial independence, following egregious and repeated remarks undermining the integrity of the country's Supreme Court, most recently during a press conference on 19 April 2023.
Aug 10, 2023
The International Bar Association’s Human Rights Institute (IBAHRI) is highly concerned about the recent news that lawyers belonging to the Ahmadiyya community in Pakistan – a numeric minority community in the country – are being required to renounce their religion as a prerequisite to practice law.
Aug 03, 2023
The International Bar Association’s Human Rights Institute (IBAHRI) welcomes the UK Government’s formal recognition of the atrocities against the Yazidis as genocide.
May 16, 2023
La International Bar Association,) manifiesta su inquietud por la interferencia del presidente de México, Andrés Manuel López Obrador, con la independencia judicial, tras la profusión de graves y repetidos comentarios que afectan la integridad de la Suprema Corte de Justicia de la Nación .
|
