Committee publications
The international legal framework of adoption rights of the LGBTQI+ community: status and key
For LGBTQI+ individuals or couples, adoption is a key mechanism to constitute a family. However, this possibility is legally limited across most jurisdictions worldwide through partial restrictions, ambiguous regulations, and outright bans. The timeline of LBGTQI+ adoption rights reflects a rapid legalisation process over the last three decades in most Western jurisdictions, yet there are still significant ongoing challenges. Ensuring that adoption laws and practices are aligned and reflect the principles of equality and non-discrimination is essential in upholding fundamental human rights.
Released on Apr 22, 2025
Thailand’s Marriage Equality Act: what comes next?
On 23 January 2025, Thailand enacted the Marriage Equality Act, granting same-sex couples the legal right to marry and positioning itself as a leader in LGBTQI+ rights in Southeast Asia. While this milestone represents significant progress, gaps remain in adoption rights, immigration laws, healthcare protection, and gender recognition for transgender individuals. Ensuring full equality requires further legislative reforms to address these issues. Thailand’s achievement serves as both an inspiration and a reminder that the fight for comprehensive rights continues.
Released on Apr 22, 2025
France’s Finance Bill for 2025: management package tax reform
The 2025 Finance Bill introduces a new tax regime for management package gains, in continuity with the Conseil d’Etat’s (French Supreme Administrative Court’s) 2021 framework. Gains realised by employees or corporate officers on securities, in connection with their functions, can benefit from the 30 per cent flat tax regime applicable to capital gains within the limit of a ratio equal to three times the equity multiple of the company. The portion exceeding this cap is taxed as salary. The reform clarifies the relevant tax and social security rules, offers greater legal certainty and revives underused instruments, such as preferred shares. Some uncertainties remain, pending further guidance expected from the French tax authorities in May 2025.
Released on Apr 22, 2025
International business reorganisations: tax neutrality and the preservation of Chilean taxing rights under Law 21,713
This article analyses Chile’s Law 21,713, which introduces a specific statute for international business reorganisations. It focuses on three requirements for tax neutrality, namely the production of effects in Chile, the preservation of Chile’s taxing rights and a legitimate business purpose, highlighting new interpretative challenges that could impact the practical application of the new statute.
Released on Apr 22, 2025
Japan considers next steps for VAT on cross-border e-commerce
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.
Released on Apr 22, 2025
Getting to Know the ERF – Martin Provaznik
Get to know the European Regional Forum’s Communications Group Chair, Martin Provaznik.
Released on Apr 21, 2025
Tightening borders, expanding challenges: global migration trends from a UK perspective
Governments worldwide are shifting towards more restrictive migration policies, influenced by political, economic and security concerns. The re-election of Donald Trump has reinforced stringent immigration measures in the US, while European nations tighten asylum regulations amidst rising nationalist sentiment. In the UK, the Labour government has ended the controversial Rwanda deportation scheme and prioritised evidence-based policymaking but faces pressure from political opponents to harden its stance. With migration remaining a contentious issue, the global trend leans towards stricter controls and enforcement measures, and immigration lawyers worldwide should stay alert.
Released on Apr 15, 2025
Why should anyone want to be a member of the Senior Lawyers’ Committee?
This article explores the work of the IBA Senior Lawyers’ Committee and the reasons to join the committee.
Released on Apr 15, 2025
Pro bono legal support to survivors and families of victims of apartheid-era crimes
This article reviews the history of the Truth and Reconciliation Commission in post-apartheid South Africa litigation to ensure accountability for the investigation and prosecution of apartheid crimes.
Released on Apr 15, 2025
Co-Chairs’ message, Criminal Law Committee April 2025 ebulletin
Read the Criminal Law Committee Co-Chairs’ message from our April 2025 ebulletin.
Released on Apr 15, 2025
Getting to Know the ERF- Tomás Pessanha
Get to know the European Regional Forum’s Council Member for Portugal, Tomás Pessanha.
Released on Apr 14, 2025
Recognising the rights of a river with pro bono support
A local authority district council has recognized the rights of the river Ouse in the United Kingdom, contributing to international examples of recognition for the rights of nature. These decisions strengthen the protections for rivers and waterways and build new legal relationships with nature.
Released on Apr 14, 2025
Inspirational legal women: a conversation with Associate Justice Mary-Jane Ierodiaconou
An insightful discussion with Associate Justice Mary-Jane Ierodiaconou
Released on Apr 14, 2025
Taxing intellectual property for multinationals in Australia: international misalignment?
The Australian Taxation Office (ATO) continues to pay close attention to the taxation of software arrangements. Its views have the potential to cause international misalignment on the way that certain cross-border payments are treated for taxation purposes. This article discusses the ATO’s guidance and a number of developing landmark Australian tax cases covering what constitutes a ‘royalty’.
Released on Apr 13, 2025
Price points and pressure points: multinationals’ transfer pricing in practice during a time of uncertainty
Historically, multinational companies have made operational decisions based primarily on strategic and commercial objectives, with tax professionals later reviewing and refining the resulting structures to ensure tax efficiency. But as major economies, including the US, introduce tariffs and other trade measures, transfer pricing is taking on a more prominent role in shaping business decisions. Although it may not be the central factor, it is becoming an influential consideration in corporate strategy, particularly in regard to a shifting geopolitical landscape.
Released on Apr 13, 2025
Duties and deductions in Canada and the US: the taxing truth about tariffs
The era of tariff-free global trade has long enabled supply chains to operate with stability and predictability. While pricing, supplier selection and customer relationships have always been influenced by various factors, the absence of tariff-related friction established a status quo; one that is now undergoing significant disruption. Another critical factor to evaluate for all Canadian taxpayers impacted by tariffs is their deductibility and the legal grounds based on which such deductions may be claimed.
Released on Apr 13, 2025
The relevance of pro bono advocacy in protection of the rights of migrants and refugees in Brazil
During a significant rise in migration and refugees in Brazil, pro bono efforts are supporting protection of rights and access to assistance. This includes working with pro bono clearinghouses in other jurisdictions to support asylum requests and eventual resettlement procedures.
Released on Apr 10, 2025
Getting to Know the ERF – Ruta Karpiciute
Get to know the European Regional Forum’s Council Member for Lithuania, Ruta Karpiciute.
Released on Apr 8, 2025
Transnational bribery and corruption investigations Down Under
As an Australian based criminal law practice, our firm has acted on behalf of clients in a number of finalised court cases and current investigations on behalf of corporate entities arising in countries such as Indonesia, Nauru, Papua New Guinea and Singapore where many of these companies are domiciled. This work is generally done independently of the commercial law firms who act for the clients and involves a lot of careful thought and strategic design at an early stage.
Released on Apr 6, 2025
Silver bullet or Trojan Horse? INTERPOL’s new Silver Notice and the risks of asset tracing
On 10 January, INTERPOL issued its first-ever Silver Notice, marking a significant evolution in its approach to international asset tracing. The request, initiated by Italy, seeks to identify and locate assets allegedly linked to a senior mafia figure. While its immediate impact may be largely symbolic, the introduction of the Silver Notice signals an important development in cross-border financial crime enforcement.
Released on Apr 6, 2025
International Criminal Court (ICC) update – September 2024–March 2025
Over the past six months, the International Criminal Court (ICC) has taken a number of significant steps in pursuance of its mandate to prosecute individuals for crimes of international concern, including war crimes, crimes against humanity and genocide. These developments underscore the ICC’s commitment to addressing grave violations of international law, although the institution continues to face challenges and criticisms.
Released on Apr 6, 2025
Right to be forgotten for old criminal convictions: a Luxembourg perspective based on a recent ruling
In a December 2024 ruling, the Court of Appeal of Luxembourg decided whether a person convicted of a criminal offence could demand the press to stop publishing their name and image in relation to a past case. This case illustrates the challenge of balancing two fundamental rights: freedom of expression and press, versus the protection of reputation and right to privacy. The plaintiff, a person in a public position, was involved in a widely covered legal case many years ago. Despite the time passed, media coverage continued including reports with identifying details about the individual.
Released on Apr 6, 2025
Extradition within international judicial cooperation: new challenges and future perspectives
Extradition is a cornerstone of international judicial cooperation, the discipline of which is articulated in a complex system of multilevel legislation, based on bilateral and multilateral treaties, as well as conventions adopted by supranational organisations, such as the UN and the Council of Europe. This legal mechanism satisfies the need to ensure the effective administration of justice in transnational crime cases, preventing individuals accused of serious crimes from escaping criminal consequences simply by crossing national borders.
Released on Apr 6, 2025
Inspirational legal women: a conversation with Lucie Allen
An insightful discussion with Lucie Allen
Released on Apr 4, 2025
From the Editors: Litigation Committee newsletter – spring 2025
Welcome to the spring 2025 edition of the IBA Litigation Committee's newsletter, entitled: 'Shopping for justice: strategic forum choices and the rise of international commercial courts in commercial disputes." In an increasingly globalised legal landscape, parties in international commercial disputes are making ever more deliberate choices about where to litigate, navigating jurisdictional complexities, procedural nuances, and the growing presence of specialised international commercial courts.
Released on Apr 4, 2025
Cyprus: An attractive, promising forum for dispute resolution
Cyprus has emerged as a promising, prominent destination for business and litigation alike. Nowadays, when it comes to the strategic selection of jurisdiction, Cyprus is considered one of the key players in international dispute resolution and in international corporate structuring.
Released on Apr 4, 2025
Gladiators of dispute resolution: the battle for jurisdiction
This article explores the competitive landscape of dispute resolution mechanisms, focusing on the interplay between national legal systems and the rise of international commercial courts, commercial mediation and international arbitration. It considers what ‘international commercial courts’ are and whether they are truly a legitimate alternative to ordinary domestic courts on the one hand, and international arbitration on the other. The article highlights England and Wales as the premier jurisdiction for dispute resolution – renowned for its expertise, stability and robust legal framework. It also examines the distinct advantages and complementary roles of mediation and arbitration in resolving cross-border commercial disputes.
Released on Apr 4, 2025
Strategic battlefields: navigating jurisdictions in international commercial disputes
Just like in a game of chess, where the opening move determines who controls the board, a litigant’s first move can set the course for victory or defeat. Deciding on not just an ‘appropriate‘ but also the ‘best’ forum for filing their client’s proceedings is a reflection of a shrewd litigant and sets the trajectory of the case.
Released on Apr 4, 2025
Navigating international commercial courts: balancing flexibility and certainty in global disputes
International commercial courts (ICCs) offer a blend of judicial legitimacy and arbitration-like efficiency in global dispute resolution. While there is an increase in cross-border dispute resolution before ICCs, there are concerns that ICCs suffer from procedural laxity, enable forum shopping, and that there is a lack of certainty as to the enforcement of their decisions. This article examines existing ICC frameworks around the world, as well challenges against their legitimacy, and explores practical reforms to enhance their credibility and efficiency.
Released on Apr 4, 2025
Shopping for justice: strategic forum choices and the rise of international commercial courts in commercial disputes
One of the corollaries of international commerce in an increasingly globalised world is the emergence of cross-border disputes that transcend national borders and local laws. It is important that parties have certainty regarding the jurisdiction and dispute resolution mechanism that will come into play when a cross-border dispute arises. Failure to agree these issues could lead to forum shopping, whereby parties race to issue proceedings in a location that will optimise their interests. When it comes to selecting the forum and format for resolving cross-border disputes, the relatively recent rise of international commercial courts (ICCs) has led to a broader selection of dispute resolution mechanisms for parties to choose from beyond international arbitration and national courts.
Released on Apr 4, 2025