Committee publications
Getting to know the ERF – Caterina Iodice
Get to know the European Regional Forum’s Council Member for England, Caterina Iodice.
Released on Apr 28, 2025
Getting to Know the ERF – Petros Fragkiskos
Get to know the European Regional Forum’s Council Member for Greece, Petros Fragkiskos.
Released on Apr 28, 2025
Getting to Know the ERF – Birgitta Van Itterbeek
Get to know the European Regional Forum’s Council Member for Belgium, Birgitta Van Itterbeek.
Released on Apr 27, 2025
France unveils a new tax regime for management packages: a long-awaited clarification
France’s 2025 Finance Bill introduces a new legal framework, codified under Article 163 bis H of the French General Tax Code, applicable from 15 February 2025. This reform aims to provide clarity by creating a dedicated regime for gains realised on securities acquired or granted in consideration for salaried or management functions (whether by the issuing company, its subsidiaries or the parent entity).
Released on Apr 24, 2025
An overview of Portugal’s new IFICI regime
Following the end of the non-habitual residents (NHR) regime, Portugal has a new tax incentive regime for new residents, which aims to maintain competitiveness in terms of attracting foreign investment and skilled labour by establishing a more favourable tax regime for new residents who meet certain legal requirements.
Released on Apr 24, 2025
IBA Real Estate Section’s 15th Real Estate Investments Conference, London, 4–6 June 2025
The back-and-forth on trade tariffs stirs up financial markets and deepens recession fears around the world. But what does a looming trade war mean for real estate? At this year’s real estate investment conference in London, Jennet Siebrits, who heads Global Commercial Real Estate Services’ (CBRE) UK market research team, shares her insights into what might be ahead of us. It is a long-standing tradition for the real estate investment conference to start with a macro-economic and geo-political outlook. The conference, organised by the IBA Real Estate Section and supported by the European Regional Forum (ERF), is being held for the 15th time in London this year.
Released on Apr 23, 2025
Report from the IBA Automotive and Mobility Services Conference
We were happy to see 110 participants in Munich on 27 March, in the unique location of Upside East for a day of discussions concerning the very challenging times that the automotive industry is now facing. Attendees had a chance to ease into the conference at the welcome cocktail which took place the evening before and it was good to see many familiar faces showing that the conference is becoming a familiar item on the IBA calendar.
Released on Apr 23, 2025
The IBA ERF’s ‘Big Retreat’ 2025 from an officer’s perspective
This year brought a slight change in how we approached our Big Retreat. The Officers’ Retreat and the Council Members’ Retreat were joined into a single event which took place in Budapest at the start of March 2025. Our Senior Vice Chair, Viktória Szilágyi from Lakatos Köves and Partners, carried out the work as this year’s gracious host and needed to accommodate such a large crowd with a full schedule. She certainly lived up to it!
Released on Apr 23, 2025
Reflections on the IBA European Regional Forum Retreat in Budapest
Arriving in Budapest, I was excited to join my first IBA European Regional Forum (ERF) retreat as a council member. Bringing together over 50 officers, council members and Advisory Board members, this was a great (and slightly daunting!) opportunity to immerse myself in the ERF and find out more about their current and upcoming projects.
Released on Apr 23, 2025
IBA 5th European Automotive and Mobility Services Conference, Munich – a family meeting of the IBA’s automotive community
The 5th European Automotive and Mobility Services Conference, held on 26–27 March 2025, at Upside East in Munich, Germany, brought together industry leaders, experts and stakeholders to address the pressing challenges and opportunities within the automotive and mobility services sector. The conference provided a platform for in-depth discussions on supply chain issues, the transition to electric vehicles, the role of artificial intelligence and the evolving regulatory frameworks impacting the automotive industry.
Released on Apr 23, 2025
The international legal framework of adoption rights of the LGBTQI+ community: status and key challenges
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