Pakistan’s employment law framework is often described as fragmented, technical and difficult to navigate, leading to misunderstandings and compliance issues. This article analyses how the lack of a single, unified employment code proves a challenge for both foreign and domestic companies, focusing on Chinese businesses to demonstrate the impact this decentralisation creates.
Released on Mar 3, 2026
A note from the Editors of the IBA Maritime and Transport Law Committee, Sarah Gahlen and María Belén Espiñeira
Released on Feb 27, 2026
A note from the Co-Chairs of the IBA Maritime and Transport Law Committee, Patrick Holloway and Marco Remiorz.
Released on Feb 27, 2026
The war in Ukraine has dramatically changed the country’s logistics map. It has: destroyed old routes; called into question the reliability of the infrastructure; forced businesses to look for new models of work, in some cases to build supply chains from scratch; and meant constantly having a plan B, C, and so on, ready. Shipping logistics, which before the full-scale invasion was a key to agricultural and metallurgy exports, have now plunged into a deep crisis due to the suspension of shipping in 2022. Today, when, thanks to the Armed Forces of Ukraine, Ukrainian ports are working again, it is still undergoing a painful but necessary process of transformation.
Released on Feb 27, 2026
An interview with Diego de San Simón, Website Officer of the IBA Maritime and Transport Law Committee
Released on Feb 27, 2026
As a landlocked jurisdiction, Kazakhstan’s foreign trade and transit carriage is structurally corridor-based and typically executed through multimodal chains: rail and road legs, terminal handling, and – where relevant – a maritime segment in the Caspian basin. In that operating reality, limitation of liability rarely turns on a single ‘carriage’ or a single document. Instead, it turns on: (1) where the loss occurred (stage identification); (2) who held custody and in what capacity; and (3) how handovers were documented across modal interfaces.
Released on Feb 27, 2026
As the maritime sector faces unique risks, having clear and reliable insurance arrangements is essential. Hull and Machinery (H&M) policies play a key role, protecting shipowners against physical damage to vessels and often covering costs linked to salvage operations and general average.
Released on Feb 27, 2026
In recent years, Argentina’s maritime and land transport industries have faced extraordinary challenges that have significantly disrupted operations. These challenges include natural events such as the low water levels on the Paraná River, widespread strikes and lockouts led by powerful trade unions, and logistical issues stemming from armed robberies and truck hijackings. Together, these factors have created unprecedented difficulties for carriers, shippers, logistics operators, and underwriters alike.
Released on Feb 27, 2026
Imagine that a foreign client contacts your firm to inform you that they have supplied bunkers to a certain vessel in a foreign port, duly delivered and registered through a Bunker Delivery Note signed and stamped by the vessel’s chief engineer, but remain unpaid.
Released on Feb 27, 2026
The United Arab Emirates (UAE) has long been a jurisdiction where the law said one thing about maritime limitation of liability, but practice often delivered another. That gap is narrowing. With the advent of the new UAE maritime law in 2024, the UAE appears poised to move from a system which recognised limitation in theory to one that can operationalise it in practice, most notably by enabling the constitution of limitation funds before the courts.
Released on Feb 27, 2026
The United Republic of Tanzania is a sovereign state that was founded in 1964 by the Union of two independent states, Tanganyika and Zanzibar. Before the Union, Zanzibar was recognised as the People’s Republic of Zanzibar and Tanganyika as the Republic of Tanganyika.
Released on Feb 27, 2026
Dutch law on limitation of maritime claims is primarily based on international conventions, supplemented by provisions in the Dutch Civil Code (Burgerlijk Wetboek, BW) and the Dutch Code of Civil Procedure (Wetboek van Burgerlijke Rechtsvordering, Rv).
Released on Feb 27, 2026
One of the enduring challenges in maritime dispute resolution is ensuring that a successful claimant is able to enforce a judgment or arbitral award once liability has been established. The transnational nature of shipping operations, coupled with the widespread use of single-purpose ship-owning companies and flags of convenience, often leaves claimants exposed to the risk of pursuing costly proceedings only to obtain a hollow judgment.
Released on Feb 27, 2026
This discussion at the IBA Annual Conference Toronto 2025 looked at the explosive growth of global data generation, examining how rising AI workloads, hyperscaler expansion and power scarcity are reshaping the fundamentals of site selection, permitting, energy strategy and infrastructure planning.
Released on Feb 27, 2026
This article analyses the transformation of the tax adviser’s role in Mexico within a context characterised by intensified tax enforcement, technological oversight, judicial reform and evolving client expectations. It argues that the profession has evolved from being a predominantly technical function into a strategic, preventive, interdisciplinary and ethical practice, focused on risk management and legal certainty.
Released on Feb 27, 2026
Saranya Mishra, the Alternative and New Law Business Structures Committee’s Publication and Newsletter Officer, reflects on the rapidly changing structures and technologies that lawyers are beginning to navigate within their profession. She highlights the Committee’s recently published articles which analyse the changes and challenges in this sector and how legal professionals can approach them in their day to day lives.
Released on Feb 24, 2026
This panel at the IBA Annual Conference in Toronto explored the tax implications of changing residency and how tax policy, politics and personal priorities drive mobility for internationally active families and entrepreneurs. The discussion covered, among other things, exit taxes and dual residency, permanent establishment (PE), controlled foreign corporation (CFC) regimes, new tax law developments and family and succession law issues. Against a backdrop of political volatility and regulatory change, the panel distilled practical guidance drawn from recent cases and experiences in the US, Mexico, France, Spain and Israel.
Released on Feb 24, 2026
This panel session at the IBA Annual Conference in Toronto included a discussion of considerations for inbound investments into Canadian resource companies, challenges associated with Canada’s foreign affiliate dumping regime, repatriation strategies and Canada’s unique flow-through share financing regime for early stage capital.
Released on Feb 24, 2026
This report provides a comprehensive overview of discussions on recent developments in international corporate taxation, focusing on the implementation of the Organisation for Economic C-operation and Development’s (OECD) Pillar Two rules, the emerging side-by-side system and related legal and transactional implications. It summarises the G7’s support for the use of a side-by-side approach, potentially exempting United States multinational enterprises (MNEs) from the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR), as well as providing updates on Pillar Two adoption and adjustments in Ireland, Canada, Switzerland, Latin America and the United Kingdom. This article also highlights practical considerations for cross-border transactions, securitisations and evolving tax insurance solutions.
Released on Feb 24, 2026
This panel session at the IBA Annual Conference in Toronto offered comprehensive analysis of the burgeoning global trend of digital nomads (DNs) and the complex legal and regulatory challenges they present both for individuals and employers. Spurred by the post-pandemic shift to remote working, the panel reviewed the rapid expansion and highly variable design of DN visa schemes worldwide.
Released on Feb 24, 2026
This panel at the IBA Annual Conference in Toronto explored the increasing relevance of non-judicial mechanisms in regard to resolving tax disputes and securing certainty at a time when audits are more complex, cross-border interactions more frequent, and judicial systems more strained.
Released on Feb 24, 2026
This article identifies and discusses circumstances under US law where a party may be held liable for breach − and be obligated to arbitrate claims − under a contract that it did not sign.
Released on Feb 10, 2026
This article analyses the Ninth Circuit’s July 31 2025 decision in Epic v Google and the Ninth Circuit’s willingness to bless forward-looking remedies in the regulation of Big Tech.
Released on Feb 10, 2026
The mass cancellation of IndiGo flights in December 2025 disrupted travel plans across India and abroad, triggering legal and regulatory scrutiny. But beyond the headlines, the incident served as a crucial test of India’s aviation consumer protection regime: What are passengers legally entitled to? Can airlines refuse compliance? And what recourse do travellers have when promises are not fulfilled?
Released on Feb 9, 2026
The growth of civil aviation has significantly influenced global mobility patterns. The Indian aviation sector has demonstrated sustained growth over the past two decades. Ranked behind only the United States and China, it now holds the position of the world’s third-largest domestic aviation market and is poised to become the world’s third-largest overall air passenger market by 2030.
Released on Feb 9, 2026
A message from the outgoing Senior Co-Chair, Adriana Dantas, reflecting on the events of 2025 and the successes of the IBA Anti-Corruption Committee.
Released on Feb 5, 2026
The main purpose of this article is to provide a brief overview of how incentive plans and compensation schemes targeted at employees, key service providers and management teams have been shaped recently in Portugal, considering the lack of strong legal regulation (at least for unlisted companies), which has led to the increased use of hybrid products, often imported from other jurisdictions. We aim at providing insights on some of the most commonly adopted structures, the pros and cons and the rationale underlying the selection of different types of remuneration tools.
Released on Jan 29, 2026
This article explores the growth of sustainable investment and green finance in Luxembourg and Europe, as well as looking at how bodies such as the EU can approach greenwashing as a consumer law offence.
Released on Jan 28, 2026
This article reflects on the highlights of the IBA Annual Conference in Toronto for the Criminal Law Section. This included panels on the impact of INTERPOL red notices, misconduct against corporates, investigative journalism, and more!
Released on Jan 28, 2026
Access to remedy constitutes a cornerstone of the United Nations Guiding Principles on Business and Human Rights (UNGPs).
Released on Jan 28, 2026