Game-changing deals: the purchase and sale of sports franchises
Sports franchise investment has entered a new era. Valuations that would have seemed extraordinary a decade ago are now commonplace, and transaction activity shows no sign of slowing. This conference panel brought together practitioners from across the Atlantic to examine what is driving this phenomenon, how cross-border acquisitions are structured from a tax perspective and what unique compliance challenges arise when major sporting events land on US soil.
Released on Jul 15, 2026
Global tax disputes: evolving legal standards and strategic litigation trends
This conference panel examined the evolving landscape of tax disputes. The session explored developments in regard to the Organisation for Economic Co-operation and Development’s mutual agreement procedure and arbitration mechanisms, particularly the impact of the EU’s Directive (EU) 2017/1852 on the resolution of tax disputes. The discussion brought together diverse perspectives from the judiciary and private and corporate practice, providing insights into how tax disputes are resolved in different jurisdictions.
Released on Jul 15, 2026
Insurance in tax-critical transactions
Tax liability insurance has moved firmly into the mainstream of transactional and advisory practice. Over time it has become a recognised instrument of strategic risk management, deployed across restructurings, capital planning exercises, operational tax positions and even disputes already under active audit. This conference panel brought together practitioners from Europe and the US to examine how the market has developed, how policies are structured and negotiated, as well as what happens when things go wrong.
Released on Jul 15, 2026
M&A part two: tax risk and compliance
This conference panel discussed certain M&A considerations, whereby the panellists touched on the considerations for indirect share transfers and certain anti-abuse provisions, such as the limitation on benefits and principal purpose test. They also specifically discussed the new developments under the Organisation for Economic Co-operation and Development’s Pillar Two framework and the side-by-side agreement.
Released on Jul 15, 2026
Global distressed debt restructurings
In this conference panel, the discussion examined the tax consequences of a cross-border corporate restructuring involving a distressed European portfolio company held by a private equity fund. The panellists – practitioners specialising in US, UK, German and Dutch law – walked through a detailed hypothetical scenario and analysed the issues that arise for lenders, borrowers and the private equity sponsor at each stage of the workout.
Released on Jul 15, 2026
Navigating real estate around the world
This panel discussion was held as part of the IBA’s 15th Annual London Finance and Capital Markets Tax Conference. The session brought together real estate tax experts from Austria, Germany, Spain, Italy, the UK and the US to examine recent developments in international real estate taxation. The panellists examined current trends and challenges in regard to real estate taxation, focusing on transfer taxes, anti-avoidance measures, transparency frameworks and hybrid real estate structures.
Released on Jul 15, 2026
Securitisation transactions: what’s next after receivables, and do taxes play a role?
This conference panel discussion brought together experts from multiple jurisdictions to examine the tax considerations shaping securitisation across Italy, the US, Spain, France, Ireland, Luxembourg and the UK. The conversation covered the types of vehicles used, the tax treatment, the advantages and limitations applicable to each jurisdiction and the emerging challenges posed by the European Union’s Anti-Tax Avoidance Directives.
Released on Jul 15, 2026
Global financing under pressure: tax risks, fund structuring and regulatory hurdles?
This conference panel discussed various tax aspects of financial transactions by chronologically assessing the various steps of a financing transaction. The panel went on to discuss various fund structures, beneficial ownership, withholding taxes and interest deductibility.
Released on Jul 15, 2026
Taxes after the 2024 storm: is there a way back? The global impact of the One Big Beautiful Bill Act
This roundtable discussion was held as part of the IBA’s 15th Annual London Finance and Capital Markets Tax Conference. The panel brought together tax experts from the US, the UK and various EU Member States to examine recent developments in international tax policy, addressing the future of the Organisation for Economic Co-operation and Development’s Pillar Two framework and the G7 side-by-side system, the future of Pillar One and digital services taxes, retaliatory taxation dynamics under Sections 891, 896 and 899, potential EU responses through state aid rules, the EU Anit-Tax Avoidance Directive, transfer pricing, joint tax audits, perspectives on taxing US multinationals and the re-emergence of tax competition across jurisdictions.
Released on Jul 15, 2026
From courts to consequences: the key tax rulings driving international policy
This conference session brought together leading tax litigators and academics from multiple jurisdictions to examine recent landmark decisions shaping contemporary tax policy. The session evaluated seminal rulings cutting across themes including taxpayer rights, anti‑abuse doctrines, treaty interpretation, international administrative cooperation and the interaction between domestic appeals and mutual agreement procedure/BEPS Multilateral Instrument frameworks.
Released on Jul 15, 2026
Taxing the invisible: IP, intangibles and the future of global planning
This conference session examined the evolving global landscape for taxation of different types of intellectual property (IP), a subject that continues to sit at the centre of international tax policy and corporate structuring. The discussion brought together experts to examine how IP is characterised for tax purposes, the source and allocation rules that govern income from intangibles and the continuing impact of the Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting measures, specifically the Pillar Two framework, on cross border IP arrangements.
Released on Jul 15, 2026
Capital in motion: funds, private equity and tax efficiency
This report summarises a panel discussion on current issues in private equity investment structuring. The panel was divided into two parts. The first part addressed entity classification and cross-border mismatches. The second part focused on operational and structural challenges, including carried interest, substance and new fund structures.
Released on Jul 15, 2026
New tax developments in Turkey in 2026
Various changes have been made to the Turkish tax system via Law No 7582 On Amendments to Certain Laws, which was published in the country’s Official Gazette on 4 June 2026. Some of the most important changes are discussed in this article.
Released on Jun 10, 2026
Data centres: the good, the bad and the ugly [Taxes Committee]
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
The evolution of the tax adviser’s role in Mexico within an increasingly demanding fiscal and judicial environment
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
To move or not to move, taxation is the question
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 27, 2026
Structuring investments in the Canadian resource industry
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
Global minimum tax: pillarious but not funny
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
Digital nomads: opportunities and challenges of a growing phenomenon
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
The medium is the message: non-judicial avenues for settling disputes and obtaining certainty
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
Workers without borders: global mobility is the new normal
This is a report on a session that took place at the 24th Annual US and Europe Tax Practice Trends in Munich on 12 April 2024. The panel explored some of the most relevant tax issues stemming from cross-border work arrangements.
Released on Jan 14, 2026
Women in tax roundtable: tax counsel and executives’ perspective on challenges, opportunities and solutions
This panel of women tax counsel and executives at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, analysed the challenges and opportunities faced by in-house tax advisers in an environment characterised by constant regulatory changes, the emergence of AI and the complexity of international reforms such as Pillar Two.
Released on Dec 18, 2025
The death of Pillar Two? Retaliation matters, efficacy and Latin America
This session at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, explored whether the OECD’s global minimum tax project – Pillar Two – can survive a markedly changed political landscape. Co-chairs Ana Cláudia Akie Utumi and Greg Featherman gathered panellists from Europe, the United States and six Latin American jurisdictions to test the regime’s efficacy, likely trajectory and practical impact on tax incentives across the region.
Released on Dec 18, 2025
The current state of M&A in Latin America and beyond (2025)
This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, provided a comparative analysis of legislative changes, practical challenges and emerging trends in Argentina, Brazil, Colombia, Mexico, Switzerland and the United States. Key subjects included indirect transfer rules, treaty protections, anti-abuse measures, tax incentives, and the impact of international tax reforms such as Pillar Two.
Released on Dec 18, 2025
Taxation of sports: players, teams and beyond
This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, examined subjects such as the tax treatment applicable to a player’s image rights, FIFA’s tax regime when having a World Cup in any given country, and other tax matters related to specific court cases involving players were discussed. The panel also analysed the preferred option for the organisation of sports entities, as well as how the proposed changes included in the reform being discussed in the US could impact the taxation of sports.
Released on Dec 18, 2025
Startups and new business: tax planning for long-term success
A dynamic panel of international tax professionals from across the Americas shared practical, boots-on-the-ground insight into tax planning for startups operating across borders. The discussion took place at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025.
Released on Dec 18, 2025
Private client planning in Latin America from the perspective of international trust services companies
This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, explored the evolution of wealth structuring in Latin America, addressing how global transparency and regulation have reshaped the role of trustees, advisers and legal practitioners. The session was divided into two main themes: an overview of emerging trends and challenges, and a detailed discussion on modern structuring strategies, jurisdictions and trust alternatives.
Released on Dec 18, 2025
New frontiers for family offices: emerging issues for cross-border family office structures and investments
This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, gathered practitioners from across jurisdictions to discuss the evolving landscape of family offices. The discussion provided a comparative analysis of how family offices operate in various countries, the tax and legal frameworks they navigate, and the strategic role they play in wealth preservation.
Released on Dec 18, 2025
How to navigate trade war volatility: tax incentives, tax treaties, transfer pricing and more
From the basement to the C-Suite, the ongoing volatility of global trade wars has opened up significant opportunities for trade professionals to provide strategic guidance amid regulatory uncertainty. This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, offered a comprehensive overview of the trade measures currently in place across several key jurisdictions, including Brazil, Mexico, Argentina, the United States and Colombia.
Released on Dec 18, 2025
HNW clients and trusts: contemporary trends and challenges in Latin America
This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, explored the legal structures governing trusts in each speaker’s country, practical issues arising in their use and emerging trends and challenges. The discussion aimed to provide a comparative overview of how trusts operate globally, focusing on both similarities and jurisdiction-specific complexities in their legal and practical applications.
Released on Dec 18, 2025