Committee publications
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
Key points investors should know about foreign investment protection in the space sector
Foreign direct investment in the space sector is increasing but is exposed to growing political risk. Consequently, foreign investors in the space sector should be aware of the protection international investment agreements can offer, how to structure their investments to ensure they are covered by the protection that these treaties can provide and how investment contracts can provide alternative or supplementary protection.
Released on Jul 15, 2026
A new phase in Japanese space law and emerging technology regulation: the soft law approach in domestic regulation
This article examines Japan’s evolving regulation of emerging technologies through the recent amendment process of the Space Activities Act. While broader hard-law reform was initially envisioned, Japan finally chose a more pragmatic soft-law approach in the 2026 amendment, reserving legislation for immediately necessary issues such as permission requirements for rocket launches with dummy payloads, while addressing other matters through guidelines and manuals. Comparing this development with Japan’s AI regulatory framework, such trend suggests that the soft-law approach offers a flexible and realistic model for governing technologies whose future development is difficult to foresee.
Released on Jul 15, 2026
EU Space Act: council negotiations highlight growing de-bate on the scope of harmonisation
As negotiations on the proposed European Union Space Act continue, the debate within the Council has increasingly shifted from the technical design of individual obligations to a broader question: how far should European harmonisation in space regulation extend? Examining the compromise texts issued by the Danish and Cy-prus Presidencies, this article highlights the key developments in the legislative pro-cess and explores how Member States are seeking to balance the objectives of a common European framework with the preservation of national regulatory autono-my.
Released on Jul 15, 2026
Overview of the proposed amendments to Japan’s Space Activities Act and beyond
Japan has enacted a major overhaul of its Space Activities Act to accommodate the rapid diversification of space activities driven by private-sector innovation. This article examines the key amendments, including the expansion of the licensing regime from satellite launches to all space rocket launches, the introduction of a pre-loading conformity certification system and the extension of the third-party damage compensation framework, and considers the implications for international space industry participants.
Released on Jul 15, 2026
Amendments to Japan’s Space Activities Act and consideration concerning the license system for spaceports
As of May 2026, draft amendments to Japan’s Space Activities Act and related laws (the ‘Amendment Bill’) are under consideration in the National Diet of Japan. This article provides an overview of the Amendment Bill and introduces discussions concerning the licence system applicable to spaceports that took place in the course of this amendment process.
Released on Jul 15, 2026
Positioning Switzerland as a space law hub: Switzerland's draft Space Act in the orbit of the draft EU Space Act
This article examines Switzerland’s Draft Federal Space Operations Act, which establishes the country’s first national legal framework for space operations – covering licensing, supervision, liability, registration and conflict of laws – and assesses its key provisions in a comparative perspective with the proposed EU Space Act, highlighting Switzerland’s strategy to position itself as a competitive hub for space activities.
Released on Jul 15, 2026
In orbit: the legal implications of data centres in space
This article highlights challenges for advisers as in-orbit data centres move data processing from terrestrial facilities to satellites, exposing gaps in space, data, cybersecurity and liability rules.
Released on Jul 15, 2026
Pharmacy in space: mapping the EU legal landscape
As pharmaceutical research and manufacturing increasingly move into low Earth orbit (LEO), existing legal frameworks—designed for terrestrial, inspectable activities—face unprecedented challenges. This article maps the applicable law in low earth orbit, examines how EU regulations on clinical trials, GMPs, GCPs, pharmacovigilance, product liability, intellectual property and AI governance interact with international space law. It also assesses emerging responses including the UK’s 2026 space regulatory roadmap and the proposed European Union Space Act, concluding that targeted functional adaptations, rather than autonomous space health law, would offer the most pragmatic path forward to support health and space stakeholders’ research, development & innovation and help the market grow for a better prevention and treatment of diseases.
Released on Jul 15, 2026
The future of multilateralism: international law and institutions in an era of impunity and great power competition
As part of its annual Rule of Law Symposium, held during the IBA 2026 Annual Conference in Toronto, Canada, the Rule of Law Forum hosted a panel discussion on ‘The future of multilateralism: international law and institutions in an era of impunity and great power competition’. The subject was selected in light of the rapid emergence of a multipolar world and surging geopolitical conflict, which are challenging established international laws, norms and principles; entrenching global impunity; and raising existential questions about the future of international law and multilateral institutions in world affairs.
Released on Jul 13, 2026
Civility as a rule of law imperative
At the Rule of Law Symposium, as part of the IBA Annual Conference in Toronto, the session ‘Civility and the legal profession’ framed professional civility as a rule-of-law issue. Held on Friday 7 November 2025 from 11:00 am to 12:30 pm at the Metro Toronto Convention Centre, it was the second of three symposium sessions, alongside panels on multilateralism and sanctions. The IBA described the symposium as a ‘call to action’ for its membership, underscoring lawyers’ responsibility to sustain justice, accountability and public trust.
Released on Jul 13, 2026
IBA Rule of Law Forum hears from expert panel on sanctions: economic warfare and the law at the IBA Annual Conference in Toronto
At the 2025 IBA Annual Conference Rule of Law Day in Toronto run by the Rule of Law Forum, a full house heard from the panellists who discussed the use of sanctions and potential rule of law consequences. The panel was chaired by Michael Polak, the Secretary-Treasurer of the Forum.
Released on Jul 13, 2026
Developing a judicial selection toolkit: update on a collaborative project to strengthen the rule of law
Last autumn, readers of the Rule of Law Forum newsletter were introduced to the judicial selection toolkit project. It is a collaboration between the Bingham Centre for the Rule of Law, an independent research centre based in London, and several IBA bodies: the Rule of Law Forum, the Judges’ Forum, the Bar Issues Commission, the Forum for Barristers and Advocates, the Litigation Committee, the Legal Policy & Research Unit and the Human Rights Institute (IBAHRI). This collaboration, involving an unusually large number of stakeholders, demonstrates that judicial selection issues are a matter of serious concern across many parts of the IBA.
Released on Jul 13, 2026
Bringing the rule of law to life: the IBA educational project in action
The International Bar Association continues to strengthen its commitment to promoting the rule of law through its Rule of Law Educational Project, a new IBA initiative developed under the leadership of immediate-past and current Presidents Jaime Carey and Claudio Visco to engage younger generations in understanding why the rule of law matters in everyday life and to encourage them to play an active role in upholding it throughout their civic lives.
Released on Jul 13, 2026
A note from an IBA scholarship winner
Attending the IBA Annual Conference in Toronto as a scholarship recipient was one of the most rewarding professional experiences I have ever had, mainly because of the chance to participate in the entire programme alongside other scholars. Each IBA committee selects one young lawyer as a scholar and, as such, the group is made up of individuals from a wide range of countries and backgrounds. As scholarship recipients, this article describes how we were invited to attend the conference and to participate in the young lawyers training on Saturday.
Released on Jul 13, 2026
The blindfold of justice in the fog of war: genocide, military necessity and the limits of armed force under international law
The article explores the boundary between lawful military actions and acts of genocide under international law, referencing the International Court of Justice case South Africa v Israel. It contends that international humanitarian law, international human rights law and international criminal law are three separate yet interconnected frameworks – actions lawful under one might still lead to liability under another – with genocide serving as the clearest example. The main argument is that military necessity is a legitimate but limited doctrine, insufficient to justify acts committed with dolus specialis; the crucial factor distinguishing lawful warfare from genocide is proven intent, not the outcomes of military operations.
Released on Jul 13, 2026
Human rights and nuclear legacy in the Marshall Islands webinar - summary
The IBA Human Rights Law Committee hosted a webinar on ‘Human rights and nuclear legacy in the Marshall Islands’ on 1st July 2026, which was co-presented by the IBA Rule of Law Forum, the IBA Environment, Health and Safety Law Committee, and the IBA Human Rights Institute.
Released on Jul 12, 2026
Getting to know the ERF - Tine Mišic
Get to know our members of the European Regional Forum with this series throughout 2026. Tine Mišic describes his experience of being European as both something personal and something that is created through shared experiences and cultures.
Released on Jul 8, 2026
The United Nations legacy of international criminal justice: Part 2 of the analysis of the acquitted and released men dying unfree in Niger
This article gives an update on developments with the UN International Residual Mechanism for Criminal Tribunals and the four-year long protracted crisis regarding relocation of acquitted and released Rwandan men
Released on Jul 7, 2026
From the Editor – IBA WCC newsletter, July 2026
This edition features articles on international criminal accountability in modern conflict and the future direction of international criminal law. The articles reflect the breadth of issues currently shaping international criminal law and demonstrate the continuing importance of rigorous legal analysis in responding to evolving forms of violence, persecution and impunity.
Released on Jul 7, 2026
Key practical asset recovery guidance drawn from the 3rd Annual Asset Recovery Committee Meeting panels
This article is drawn from a panel discussions at the 3rd Annual Asset Recovery Committee Meeting. When discussing the most common strategic and procedural pitfalls in cross-border asset recovery, rather than revisiting theoretical frameworks, this article focusses on practical experiences drawn from multiple jurisdictions, illustrating how apparently minor tactical decisions can generate significant – and sometimes irreversible – consequences. The discussion, co-moderated and confirmed that in international enforcement, disciplined coordination and strategic consistency are often as critical as substantive legal arguments.
Released on Jul 3, 2026
Top tips from investigators in asset recovery cases
This article advises legal professionals on the considerations they must take during asset recovery investigations, including the use of AI, digital evidence, ethical cooperation, thee speed of the investigation and more.
Released on Jul 3, 2026
The new Swiss committee for cultural heritage with a burdened past
Switzerland’s new looted-art commission will reshape how asset recovery claims are assessed for Holocaust-era and colonial-era takings. Furthermore, this article explains the concept of ‘burnt art’ and why it matters in the asset recovery process.
Released on Jul 3, 2026
Crypto development in Africa
Cryptocurrency is increasingly being adopted in Africa and Africa’s rapidly evolving digital asset landscape has opened new doors for innovation, Africa is one of the fastest-growing cryptocurrency markets in the world. This article explores why Africa is so rapidly adopting cryptocurrencies.
Released on Jul 3, 2026
Crypto in insolvency: the ‘property’ debate is over but the issue of control remains
For years, the insolvency world was paralysed by a metaphysical question: is bitcoin property, or merely information? The distinction was critical. If crypto was just data, it could not be ‘owned’ or sold by a liquidator. However, today, that debate is effectively dead. This article assesses the global movements as courts across the United Kingdom, Singapore and the United States have definitively categorised digital assets as property, capable of being held in trust and liquidated.
Released on Jul 3, 2026