Committee publications
Land value tax in Australia?
Land value tax is a wealth tax payable by landowners in Australia. It is one of three forms of taxation payable by real estate investors in Australia.
Released on Sep 9, 2024
Interview with Luigia Ingianni
As labour markets continue to evolve, lawyers and policymakers must reflect on whether the current legal framework is suitable for the new trends, needs, opportunities and challenges of the world of work or needs to align. This interview with Luigia Ingianni, who leaders the Employment Standards Office of the Qatar Financial Centre, considers such issues.
Released on Sep 9, 2024
Beyond tradition roles: examining the role of trade unions as a key stakeholder in business and governance
When one hears of a trade union in the Indian context, one is often reminded of an overbearing political intervention in the affairs of the union, limited understanding of union leadership as regards business requirements and work responsibilities and slow-paced legislative reforms in bridging the gap between the actual and the expected role of unions. This article presents a picture of the above challenges and an opportunity to revisit the role of trade unions and see them as an important component of corporate governance.
Released on Sep 9, 2024
ESG mandatory reporting as a diversity and inclusion tool
This article provides a view of the recent developments in Brazil regarding diversity and inclusion in corporate governance, based on ESG reporting obligations. Although progress has been made, studies on the matter highlight the need for further progress, especially in terms of women’s representation in leadership positions and inclusion of vulnerable groups, especially black and brown individuals. Consequently, ESG reporting may be used as a powerful tool to increase the representation of vulnerable worker groups, by developing targeted diversity and inclusion policies.
Released on Sep 9, 2024
Employees versus something else: a clash between Brazilian labour courts and the Supreme Court
While Brazilian labour courts historically resisted to uphold anything else to a typical employment, fully governed under the Brazilian Consolidation of Labour Laws (‘CLT’), a thorough reform to CLT, and recent shifts in labour dynamics (which continue underway), have influenced a review of such a traditional approach. These factors, among others, led the Brazilian Supreme Court to take a pro-business view, at odds with labour courts’ dominant stance. Tensions between labour courts and the Supreme Court mount, while both platform work regulation and a tax reform are on legislators’ agenda.
Released on Sep 9, 2024
Family foundation: a new legal concept in Poland in the context of M&A transactions
The concept of the family foundation was introduced into Polish law based on the Family Foundations Act (FFA) of 22 May 2023. The concept of family foundation has been introduced as a new legal entity, which aims to manage property and assets in accordance with the founder’s intentions and plans, as well as providing the beneficiaries, who are often the founder’s closest family members, with benefits related to the foundation’s funds.
Released on Sep 9, 2024
Healthcare and life sciences M&A (2024)
The healthcare/life sciences sector is one of the most active for mergers and acquisitions (M&A). Panellists discussed a variety of related topics, including strategic drivers; where the opportunities and risks lie; regulatory trends; and practical aspects of getting healthcare deals done.
Released on Sep 9, 2024
ESG Survey 2024 – analysis and discussion
Less than half (43 per cent) of law firms actively monitor and prepare for environmental, social and governance (ESG) developments for their own operations, which is down by almost a fifth (62 per cent) in two years, according to a recent survey conducted by the International Bar Association’s (IBA) Law Firm Management ESG Subcommittee.
Released on Sep 4, 2024
ESG Survey 2024 – analysis and discussion
The third consecutive annual survey conducted by the IBA Law Firm Management ESG Subcommittee.
Released on Sep 4, 2024
Geopolitics, competition policy and M&A (2024)
This panel discussion focused on the intersections between geopolitics, competition policy and foreign direct investment, emphasising the impact of generational shifts on these fields.
Released on Aug 29, 2024
Employment agreement and non-compete clauses: topical issues to consider in Nigeria
Over the years, there has been an issue on the validity and enforceability of non-compete clauses in employment contracts in Nigeria. The traditional and longstanding view is that these clauses restrict the employees fundamental rights including the employees’ right to freedom of association and right to earn a living, thereby impacting on their right to have a quality life. One of the effects of this, is that, it stifles mobility of labour and restricts the employee’s right to work. There is, however, a growing recognition that non-compete clauses may serve to protect the legitimate and reasonable investment of employers. The question, however, remains as to the factors to be considered in determining the reasonability of the non-compete clause.
Released on Aug 27, 2024
Innovative solutions and regulatory challenges: technology’s role in labour law
This article explores how technological improvements serve as tools to bring people closer together, optimise resources and provide solutions in an interconnected world. The combination of technological advancement and the lack of legal regulation has led lawyers to reconsider their role in a changing world, striving to fully comply with the law while offering efficient methods for their clients.
Released on Aug 27, 2024
Employee mobility restrictions: a review of India’s sustained approach at restraining the restraint, in light of global trends on non-compete bans
Trends across the globe reflect a measured approach at limiting enforceability of post-separation non-competes in the context of workforce management. Growing voices against strangling of labour mobility under the garb of confidentiality and non-compete is being seen with immense distaste in employment rights movements. Several countries have demonstrated significant developments on banning non-compete in certain circumstances. India, however, has historically maintained a sustained approach at barring enforceability of post-separation non-competes, subject to limited exceptions. This article discusses these growing trends against non-competes, its limitations and jurisprudence in India, and popular alternate strategies adopted in practice to legally protect business interests.
Released on Aug 27, 2024
Banning non-competes: lessons from Ontario, Canada?
Do laws which ban employee non-compete agreements actually work to foster innovation and growth? The real-world experiment over the past several years in Canada’s largest province may offer some insights. Ontario has, since late 2021, had legislation in effect which prohibits employers with Ontario-based employees from signing non-competition agreements with most employees. When the current Ontario provincial government passed these rules, they claimed that this would lead to greater mobility among employees, and a legal and human resources environment which would attract more skilled and mobile workers.
Released on Aug 27, 2024
Is employment law keeping pace with technology? The rise of digital nomads and the challenges faced by tech disrupters
This article analyses the restrictions that current employment law constructs can apply to harnessing a diverse and creative workforce essential to creating new digital technologies and ideas.
Released on Aug 27, 2024
Chile moves to reduce the maximum work week, but many doubts remain
The reduction of the maximum workweek in Chile has been expected by all parties alongside the country’s economic stability and growth. However, the approval of Law 25.561 – which enforced such a change – has created unexpected questions regarding exempt employees and other forms of modern work which have not yet been answered by the authorities.
Released on Aug 27, 2024
Employment and ESG awareness: a new way to promote fundamental rights?
ESG factors are increasingly relevant in today’s work and social environment. Italian legislators are more and more attentive to adapting to the new priorities established by the evolving economic and organisational landscape. However, this process has led to various approaches. Health, safety and sustainability measures in the workplace rely heavily on current regulations and their interpretation by the courts and operators. Meanwhile, new rules have been implemented to promote sustainable mobility and gender equality. This requires companies to exercise additional compliance efforts, while some incentives are provided in the latter case.
Released on Aug 27, 2024
Australia’s new laws: more and stronger employee and union rights – adapting to changes in ways of working
Recent Australian employment and industrial law reforms. Facilitating collective bargaining, enhancing union power and influence, and the rights of union delegates. The changes in the economic and organisational environment and new ways of working: flexible work, gig workers, casual employment, fixed-term employment, labour hire and right to disconnect.
Released on Aug 27, 2024
Borderless workforce and global mobility: Indian legal considerations
The landscape of the workplace is evolving due to the meteoric rise of remote work and a globalised talent pool in the last few years. The benefits of a borderless workforce working remotely without geographical restraints extend to both organisations and the workforce alike. Organisations are able to access a global pool of talent whereas the workforce appreciate the freedom and flexibility to work from anywhere. Indian employment laws, though technical, offer a fair amount of flexibility for engaging a foreign workforce in India or vice versa when sending an Indian workforce abroad. However, organisations should certainly have a clear understanding of employment law, social security, tax, exchange control and immigration law requirements before moving forward. A legally thought through approach goes a long way in mitigating risks and treading the right path with greater awareness.
Released on Aug 27, 2024
The UK perspective on the FTC ban on US non-competes
The Federal Trade Commission recently announced a complete ban on non-competes in the US on the basis that they are contrary to competition laws. This article revisits the operation of non-competes in the UK and explores the UK’s previous proposals in relation to non-compete reforms, as well as the UK Consumer and Markets Authority’s views on such provisions. We consider whether we are likely to see a similar ban in the UK in the near future and explore alternative ways that employers can protect their confidential information if they are prevented from using (or choose not to use) non-compete provisions.
Released on Aug 27, 2024
Privilege, penalties and good faith across jurisdictions
The focus of this conference panel discussion was privilege, penalties and good faith across jurisdictions. The panel discussed a hypothetical tax enforcement lifecycle, client–attorney privilege protection, the interaction between civil and criminal law proceedings, as well as document retention rules.
Released on Aug 26, 2024
Transfer pricing in a post-Pillar Two world
The panel discussed the role of transfer pricing (TP) in the post-Pillar Two tax world, focusing in particular on the potential impact of the Organisation for Economic Co-operation and Development’s Pillar Two rules on TP (section 1); recent developments at European Union level involving the proposed EU Directive on Transfer Pricing (commonly known as the ‘TP Directive’), recent intellectual property fact patterns (section 3) and the current trends in intercompany financing (section 4).
Released on Aug 26, 2024
Multijurisdictional audits: mutual agreement procedure and advance pricing agreement issues
This conference panel explored multijurisdictional trends, including the frequency of multijurisdictional audits, the use of a mutual agreement procedure, advance pricing agreement trends, the use of the Organisation for Economic Co-operation and Development’s International Compliance Assurance Programme and developments related to information sharing.
Released on Aug 26, 2024
Plenary session: government update
This government update explored the implementation of the Organisation for Economic Co-operation and Development’s (OECD) Two-Pillar Solution through several lenses, ranging from work currently being conducted by the OECD and the European Commission, to the country-specific perspectives of Germany, Jersey, Switzerland and the United States.
Released on Aug 26, 2024
Direct and indirect taxes and supply chains
This conference panel discussed the main hurdles faced by a non-EU based company importing and selling goods in the EU via a traditional buy-and-sell or a limited-risk distribution model.
Released on Aug 26, 2024
Inbound investments into the United States
This conference panel discussed the complexities surrounding investment in the US through hybrid entities, providing diverse perspectives on the matter, whereby each speaker offered insights into recent developments concerning these entities in their respective jurisdictions.
Released on Aug 26, 2024
Citizens of the world: navigating the labyrinth of special tax regimes
This conference panel discussed special tax regimes in various jurisdictions. The speakers presented the latest news from their home jurisdictions and addressed the tax residency criteria, changes to the tax laws and the implications for taxpayers. They also touched on treaty issues and concluded with predictions on future trends in international tax policies.
Released on Aug 26, 2024
Maritime and Transport Law Committee – From the Co-Chairs – August 2024
A note from the Co-Chairs of the IBA Maritime and Transport Law Committee, Ulla von Weissenberg and Henrik Hagberg.
Released on Aug 19, 2024
Maritime and Transport Law Committee – From the Editors – August 2024
Note from the Editors of the IBA Maritime and Transport Law Committee, Jim Bercaw and Müge Anber-Kontakis.
Released on Aug 19, 2024
Meet the Officer: Tom Belknap
An interview with Tom Belknap, Co-Vice Chair of the IBA Maritime and Transport Law Committee and a partner at Blank Rome, New York.
Released on Aug 19, 2024