Committee publications
Strategic litigation and gender apartheid in Iran and Afghanistan: remarks from the IBA Human Rights Law Committee Panel (Mexico City, 2024)
At the 2024 IBA Annual Conference in Mexico City, I joined a panel on strategic litigation hosted by the IBA Human Rights Law Committee to speak about gender apartheid in Iran and Afghanistan. I was born in Iran and have been living in Canada for over 20 years. I have personally experienced the consequences of this system of repression. Each time I returned, I was detained for ‘improper’ hijab – an accusation rooted not in morality, but in a deliberate political strategy to control and intimidate. These experiences are not exceptional; they are the norm for many women under regimes that institutionalise gender-based oppression.
Released on Dec 18, 2025
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
Foreign tax credit challenges for Latin American–US investments
This panel at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, explored the complexities and distinctions of foreign tax credit regimes across various Latin American jurisdictions and their interaction with United States tax rules.
Released on Dec 18, 2025
Entity migration: from headquarter relocations to business restructurings
This panel discussion at the 17th Annual US and Latin America Tax Practice Trends Conference in June 2025 looked at the tax aspects of reorganisations and migration opportunities in the US and Latin America. The panellists addressed key tax considerations and practical aspects of restructurings and migrations within their respective jurisdictions.
Released on Dec 18, 2025
Digital payment systems in local and cross-border transactions into LATAM: tax and regulatory implications
This session at the 17th IBA/ABA US and Latin America Tax Practice Trends Conference in Miami, in June 2025, examined how Latin American jurisdictions are redesigning their tax and regulatory architecture to capture value from digital payment flows, particularly in cross-border contexts.
Released on Dec 18, 2025
IBA European Regional Forum Northern Region Retreat in Vilnius: a gathering of insight, energy and connection
In October, members of the Forum’s Northern Region convened in the heart of Vilnius, Lithuania, for a regional retreat that blended rich professional content with the warmth of reconnecting in person. Set against the backdrop of Vilnius’ vibrant Old Town and hosted with immense care by Lithuanian colleagues – Ruta Karpiciute from ELLEX Valiunas and Dziuginta Balciune from WIDEN – the retreat offered participants both inspiration and space to reflect on shared goals for the year ahead.
Released on Dec 11, 2025
The IBA Annual Conference 2025: my experience as a European Regional Forum scholar
Roberto Cima's report of the IBA Annual Conference 2025 gives an insightful look into the event from his perspective as an European Regional Forum scholar. Looking to engage with the legal profession at a global level, Cima attended a variety of talks and networked with professionals from around the world, allowing him to connect his experience as an international student to his role as a lawyer today.
Released on Dec 11, 2025
Deepfakes – can the AI Act protect Europe?
At the IBA Annual Conference in Toronto, experts in AI policy, synthetic media and digital forensics examined a straightforward but uncomfortable question: ‘Deepfakes – can the AI Act protect Europe?’ The short answer is: not yet, and not on its own.
Released on Dec 11, 2025
Rebuilding Ukraine – opportunities for lawyers and their clients
A thought-provoking session titled ‘Rebuilding Ukraine – opportunities for lawyers and their clients’ took place at the recent IBA Annual Conference in Toronto. Lasting over an hour, the session explored how the international legal community can play a pivotal role in shaping Ukraine’s legal system and supporting its sustainable post-war recovery.
Released on Dec 11, 2025
How to score in football’s World Cup host countries
An engaging and dynamic panel took place at this year’s Annual Conference, titled ‘How to score in football’s World Cup host countries’. The session was organised jointly by all six IBA regional fora: African, Arab, Asia Pacific, European, Latin American and North American. This produced a rare and enriching collaboration among the Association’s global divisions.
Released on Dec 11, 2025
Unlocking housing supply: regulatory and public land strategies in Spain
Over the past few years, residential asset prices in Spain have experienced a sustained upward trajectory, reaching historically unprecedented levels. This inflationary trend is primarily driven by a structural imbalance between a severely constrained housing supply and a steadily growing demand.
Released on Dec 8, 2025
The legal landscape for the use of AI in drug discovery in Indonesia, Thailand and Vietnam
Artificial intelligence (AI) is reshaping the global pharmaceutical industry through its expanding role in drug discovery. From identifying novel compounds to enhancing clinical trial processes, its influence is increasingly evident in Southeast Asian countries, where the intellectual property (IP) regime faces new challenges posed by AI-generated pharmaceutical inventions. For legal practitioners, providing sound counsel in this evolving field requires a deep understanding of the IP framework and the uncertainties that surround it in Southeast Asia.
Released on Dec 8, 2025
Ten things law firms should be doing about AI now
In September 2024 the AI & Tech Subcommittee of the IBA Law Firm Management Committee published its first ‘10 things law firms should be doing about AI now’. With the development of AI within the legal industry moving quickly, we have updated the memo. The objective remains the same: provide an overview of developments and practical steps for law firm leaders with a view to AI.
Released on Dec 5, 2025
China's regulation of artificial intelligence – progress and challenges
Artificial intelligence (AI) is developing rapidly in China, with the number of patents and the size of the market both ranking highly among countries. However, this rapid development has posed new challenges to the legal framework, ethical norms and social governance, prompting China to continuously adjust and improve the relevant regulatory system.
Released on Dec 4, 2025
The legal landscape for the provision of home respiratory care in Portugal
This article analyses the legal framework on the provision of home respiratory care in Portugal. It addresses the evolution of the applicable legal framework, the benefits of competition among providers and national coverage, with references to the contracting model for these services and its advantages.
Released on Dec 4, 2025
AI and digital health in Brazil: balancing innovation and regulation
Brazil’s digital health offering is rapidly evolving. The Brazilian National Digital Health Strategy 2020–2028 (Estratégia de Saúde Digital or ESD) and the National Health Data Network (Rede Nacional de Dados em Saúde or RNDS) lay down the foundations for interoperability, while the Brazilian Artificial Intelligence (AI) Plan 2024–2028 (Plano Brasileiro de Inteligência Artificial or PBIA) steers the health-focused AI initiatives. Despite having no AI-specific statute and the ongoing debate over Bill No. 2,338/2023, the Brazilian Health Regulatory Agency (Agência Nacional de Vigilância Sanitária or ANVISA) regulates AI-enabled software as a medical device (SaMD) according to the applicable risk-based rules, including Resolutions 657/2022, 751/2022 and 830/2023. Privacy governance, led by the National Data Protection Authority (Agência Nacional de Proteção de Dados or ANPD) pursuant to the General Personal Data Protection Law (Lei Geral de Proteção de Dados Pessoais or LGPD), shapes dataset access and model transparency. This article maps the relevant obligations, interoperability challenges and priorities for the creation of a safety- and innovation-balanced regulatory framework in Brazil.
Released on Dec 4, 2025
Beyond borders 2025: the top five considerations on the road to success in cross-border life sciences M&A
The pharmaceutical industry is entering a defining era of transformation. As the complexity of therapeutics increases, from antibody–drug conjugates to trispecific T-cell engagers, so does the need for sophisticated dealmaking strategies. At the same time, factors such as geopolitical uncertainty, artificial intelligence (AI)-driven innovation and the impending patent cliff are pushing life sciences companies to rethink where and how they invest. This article explores five key considerations that are shaping success in cross-border life sciences M&A, with examples from recent transactions that illustrate these shifting trends.
Released on Dec 4, 2025
Whistleblower protections in Brazil’s healthcare sector: legal frameworks and global comparisons
In the life sciences and healthcare industries, compliance is critical to safeguarding public health and corporate integrity. As global enforcement intensifies, Brazil has taken steps to strengthen its whistleblower protection framework, notably through the enactment of Decree No. 10,153/2019. This Decree aims to encourage the reporting of misconduct within the federal public administration, including healthcare-related fraud, by protecting the identity of whistleblowers.
Released on Dec 4, 2025
Due diligence challenges encountered during M&A transactions in the health insurance sector
This article analyses the due diligence challenges encountered during merger and acquisition transactions within Brazil’s health insurance industry, characterised by increasing consolidation and strict regulation by the National Regulatory Agency for Private Health Insurance and Plans (Agência Nacional de Saúde Suplementar or ANS) and the Administrative Council for Economic Defense (Conselho Administrativo de Defesa Econômica or CADE). It considers the legal, prudential, actuarial and antitrust dimensions of due diligence, highlighting its role as an instrument of governance, risk mitigation and solvency preservation. Based on recent cases and market practices, it is essential to conduct a thorough review of all the relevant aspects of a potential transaction to ensure that financial sustainability, transparency and regulatory value is achieved in M&A transactions.
Released on Dec 4, 2025
Simplified healthcare plans: international evidence and a regulatory agenda for Brazil
Simplified healthcare plans represent a strategic business opportunity within Brazil’s private healthcare market. By offering essential outpatient coverage at lower premiums, these plans appeal to an underserved segment of patients who fall between the Brazilian public healthcare system and traditional private healthcare plans. International models show that simplified designs can expand the consumer base, stabilise claims ratios and stimulate innovation in product structure and cost management. In Brazil, the model’s potential lies in balancing affordability with profitability through modular offerings and the integration of digital technology.
Released on Dec 4, 2025
Due diligence challenges in life sciences M&A: the need to focus on regulatory compliance, product liability and data integrity
Merger and acquisition (M&A) transactions in France’s healthcare and life sciences sectors, such as acquiring medical device manufacturers or stakes in clinical groups (La société d'exercice libéral à responsabilité limitée or SELARLs), draw investor interest, but require intense legal and regulatory scrutiny, amid overlapping national and European frameworks. A multidimensional approach to due diligence integrates these three pillars in order to guarantee secure, value-sustaining deals are reached.
Released on Dec 4, 2025
Digital therapeutics and AI-driven health apps: sanitary regulatory and IP considerations in Argentina
This article examines the legal status of digital therapeutics and artificial intelligence (AI)-driven health applications within the Argentine regulatory framework, focusing on their potential classification as a medical device or software as a medical device (SaMD) from a local law perspective, the data protection obligations that the processing of health-related information triggers and the intellectual property considerations applicable to software and AI-based health technologies.
Released on Dec 4, 2025