Japan is shaping a distinctive artificial intelligence (AI) governance model built on non-binding, yet strategic, instruments: a promotional act, practical business guidelines and evolving legal interpretations addressing generative AI. This layered approach balances innovation and accountability, while promoting international harmonisation.
Released on Jul 16, 2025
Luxembourg continues to consolidate its position as a leading jurisdiction for wealth management and investment structuring, being notably the first fund centre in Europe and second only to the United States globally. This situation is underpinned by a series of legislative reforms, fiscal incentives and regulatory enhancements in the country. In this context, the Minister of Finance, Gilles Roth, has recently underscored the strategic imperative of leveraging current geopolitical and technological developments to reinforce Luxembourg’s global competitiveness.
Released on Jul 16, 2025
This article analyses the recent evolution and strategic advantages of alternative mechanisms for tax dispute resolution in Mexico, otherwise known as Mecanismos Alternativos de Solución de Controversias (MASC), mutual agreement procedures (MAPs) and investment treaty arbitration, especially in the context of institutional uncertainty and weakened judicial independence.
Released on Jul 16, 2025
This article examines the reinstatement of Colombia’s stamp tax in 2025, questioning whether reviving a historically inefficient and outdated tax is a sound response to a public emergency. It explores the tax’s origins, current scope and broader implications of the change in regard to fiscal policy and legal certainty.
Released on Jul 14, 2025
This article analyses the Chilean tax implications of assigning monetary credits in cross-border transactions. It focuses on the treatment of accrued interest, the effects of the assignment itself and the tax consequences for Chilean assignees, based on the recent interpretation issued by the Chilean Internal Revenue Service (Servicio de Impuestos Internos or SII) in Ruling No 801 of 2024.
Released on Jul 14, 2025
This article analyses recent and proposed changes to the Spanish real estate tax framework, with a particular focus on the measures implemented in Catalonia and a controversial nationwide draft bill. The key issues discussed include increased transfer taxes, value-added tax (VAT) adjustments and the implications for non-EU investors.
Released on Jul 14, 2025
Get to know the European Regional Forum’s Vice Chair for South East Regional Group, Lana Vukmirović Mišić.
Released on Jul 14, 2025
This session at the 14th Annual IBA Finance & Capital Markets Tax Conference discussed the future of artificial intelligence and its role in the legal profession, the increased use of Big Data by tax administrations and the taxation of cryptocurrency.
Released on Jul 11, 2025
This panel at the 14th Annual IBA Finance & Capital Markets Tax Conference discussed different cross-border restructuring case studies, both from the inbound and outbound perspective, in terms of the jurisdictions represented by the panel members. A particular focus of the panel was on cross-border mergers, flip transactions and continuations.
Released on Jul 11, 2025
This panel at the 14th Annual IBA Finance & Capital Markets Tax Conference discussed various topics related to transfer pricing audits and dispute resolution. The speakers elaborated on domestic case law and highlighted the recent trends in transfer pricing audits, including challenges in intra-group financing transactions, as well as assertions on embedded royalties by the respective tax authorities.
Released on Jul 11, 2025
This panel at the 14th Annual IBA Finance & Capital Markets Tax Conference discussed the latest trends in European and United States fund structures, and whether any changes to such structures are warranted in the future.
Released on Jul 11, 2025
This session at the 14th Annual IBA Finance & Capital Markets Tax Conference began by noting that the separation of businesses through the use of a demerger has been a trend in the United States in regard to multinational companies with multiple lines of business, due to the pressure from investors to simplify the business. Such separated businesses have either been made public or have been sold to third parties.
Released on Jul 11, 2025
This panel at the 14th Annual IBA Finance & Capital Markets Tax Conference discussed the current status of and developments regarding holding companies globally, with a focus on Ireland, Luxembourg, the Netherlands, Spain, the United Arab Emirates, the United Kingdom and the United States.
Released on Jul 11, 2025
India's aviation sector has witnessed remarkable growth over the past decade, driven by a combination of economic expansion, rising disposable income, and a proactive policy environment. The country's aircraft fleet, which stood at approximately 800 aircraft, is projected to grow multifold within the next 20 years to meet increasing demand. Passenger traffic has surged in tandem, supported by the government's commitment to improving regional connectivity and expanding aviation infrastructure. Notably, the number of operational airports in India has more than doubled from 74 in 2014 to 159 in 2024.
Released on Jul 10, 2025
The Honourable Bombay High Court’s (the ‘Bombay High Court’) ruling in the case of Airport Authority of India (AAI) v Aer Lingus Ltd and Others 2025 SCC OnLine Bom 1738 marks a pivotal moment in aviation liability disputes, clarifying the boundaries of contractual obligations and judicial accountability.
Released on Jul 10, 2025
Released on Jul 8, 2025
An insightful discussion with Carli Schickerling
Released on Jul 3, 2025
This article explores the impact of over the horizon technologies such as quantum computing and others, while highlighting the critical role of interdisciplinary legal innovation.
Released on Jun 24, 2025
Diversity, equity and inclusion (DEI) seems to be at an inflection point in the Far West with the three concepts having witnessed quite a roller coaster ride in the recent past. The legislative framework in India, however, remains unchanged in promoting diversity and ensuring anti-discrimination. Keeping this in mind, employers are often curious about their ability to legally collect diversity data from their employees in India. In this article, the authors explore the nuances of continuing to collect diversity data in India in the dynamic DEI space.
Released on Jun 20, 2025
In 2020, the International Bar Association (IBA) published its landmark Climate Crisis Statement (IBA Climate Statement), urging lawyers, acting in accordance with their professional conduct rules and the rule of law
Released on Jun 20, 2025
These guidelines were prepared by the IBA Mediation Committee, reflecting our commitment to exploring the role of generative artificial intelligence (AI) in mediation practice
Released on Jun 19, 2025
This article examines Turkey’s mandatory registration regime related to the Data Controllers’ Registry Information System, otherwise known as VERBIS, under the country’s Data Protection Law No 6698 (Kişisel Verileri Koruma Kanunu or KVKK), highlighting the escalating enforcement risks for global companies and the urgent need for the adoption of proactive legal compliance strategies.
Released on Jun 19, 2025
This article explores Mexico’s transition from voluntary environmental, social and governance practices to the requirement that mandatory sustainability disclosures are made by securities issuers, highlighting the legal shift towards alignment with the International Sustainability Standards Board’s IFRS S1 and S2 standards and the increasing regulatory demand for assurance and transparency in regard to corporate reporting; and including recommendations for entities to comply with these new reporting standards.
Released on Jun 18, 2025
The integration of legal expertise with strategic intelligence represents a transformative approach to facilitating business success in emerging markets. The Strategic Intelligence Service in Indonesia exemplifies this innovation, offering a comprehensive solution that combines legal advice with real-time policy insights and government relations support. This article explores the development, methodology and impact of the Strategic Intelligence Service, with a particular focus on Indonesia, a jurisdiction characterised by its regulatory complexity and significant investment potential.
Released on Jun 18, 2025
A session report from the IBA Annual Conference in Mexico City, held on 19 September 2024.
Released on Jun 18, 2025
A session report from the IBA Annual Conference 2024 in Mexico City held on 16 September 2024
Released on Jun 18, 2025
An insightful discussion with Adeola Sunmola
Released on Jun 18, 2025
The rise of artificial intelligence (AI), particularly generative AI, has captured the attention of legal and compliance professionals. Unlike generative AI, which primarily focuses on content creation, agentic AI ‘does’ rather than merely ‘creates’. This evolution signifies a shift from content generation to task execution and problem-solving, and holds great implications for compliance, where many tasks involve complex workflows and big data analysis that transcend simple content generation.
Released on Jun 9, 2025
On 14 October 2024, Algeria launched its first upstream licensing round in a decade – Algeria Bid Round 2024 – under the new Hydrocarbon Law No. 19–13, marking a significant milestone in the country’s upstream oil and gas sector. This article examines the core features of the new legal and regulatory framework introduced by Law No. 19-13, including the new contractual models and fiscal incentives, and provides an overview of the bid round process launched by ALNAFT. It highlights key legal, procedural and commercial aspects relevant to international investors considering participation in Algeria’s renewed upstream sector.
Released on Jun 8, 2025
An insightful discussion with Akila Agrawal
Released on Jun 3, 2025