Committee publications
Home is where the heart is… or the taxman says! Global mobility and the digital nomad
prioritising stability, lifestyle and professional ecosystems over purely tax-driven relocation strategies.
Released on Apr 28, 2026
The $100,000 jurisdictional challenge: a fast-paced and exciting discussion comparing old and new planning jurisdictions
The private wealth landscape is increasingly shaped by multi-jurisdictional planning, as families seek to combine the advantages offered by different legal systems. The ‘$100,000 jurisdictional challenge’ session brought together practitioners from Guernsey, Malta, Singapore and Poland, with additional commentary on Panama, to compare the structuring tools, tax environments and practical realities in each jurisdiction.
Released on Apr 28, 2026
Between algorithms and fundamental rights: the EU’s AI Act and its impact on Latin American employment law
This article examines the growing adoption of Artificial Intelligence (AI) systems in employment and analyses how the European Union (EU)’s AI Act is influencing emerging regulatory frameworks across Latin America, particularly in areas such as transparency, risk classification, human oversight, and worker protection. It highlights how Argentina, Brazil, Chile, and Uruguay are aligning with EU standards while navigating local institutional, economic, and ethical challenges in shaping AI governance for the workplace.
Released on Apr 21, 2026
Mexico’s new pay transparency era: from ‘equal pay for equal work’ to enforcement, data and job-posting transparency
Recent constitutional and Federal Labour Law (FLL) reforms in Mexico have reframed equal pay as a structural obligation to reduce the gender pay gap, moving beyond its traditional role as an individual anti-discrimination guarantee. This article examines the implications of this shift and the emerging pay-transparency proposals which may soon reshape employer compliance expectations.
Released on Apr 21, 2026
Artificial intelligence at work: a Malaysian perspective
Artificial intelligence (AI) is rapidly reshaping Malaysia’s workforce by transforming job roles, productivity expectations, and necessary skill sets, creating both opportunities for efficiency and risks of displacement. In response, upskilling initiatives and digital education reforms have been introduced to equip employees with AI competencies, while emphasising the need for coordinated policies to ensure automation complements human labour.
Released on Apr 21, 2026
Pay transparency: a mandatory opportunity to review company organisation and internal procedures
Directive (EU) 2023/970 on pay transparency should not be viewed merely as a new compliance obligation. If properly implemented, it offers companies an opportunity to review remuneration systems, organisational structures and internal procedures, improving both regulatory compliance and organisational efficiency.
Released on Apr 21, 2026
Strategies for managing the use of AI in employee disputes
This article analyses the current trend in the increased use of AI in employee communication and disputes.
Released on Apr 21, 2026
Remote work is here to stay: How do multinational employers manage?
Remote work has become a permanent feature of global workplaces, but multinational employers must navigate complex legal issues that arise from these arrangements. This article outlines key considerations related to contractual rights, jurisdictional shifts, privacy law, and tax law, to help employers manage remote work effectively and reduce legal risk.
Released on Apr 21, 2026
AI at work: what employers must require, document, and enforce on confidentiality, IP and responsible AI use
As generative artificial intelligence (AI) tools become embedded in everyday workplace practices, Indian employers face growing legal exposure across confidentiality, intellectual property, and governance. This article examines the contractual gaps created by this shift and offers practical guidance for building enforceable AI use frameworks.
Released on Apr 21, 2026
Which collective bargaining agreement is applicable? Understanding the business succession scenario in Spain
This article aims to examine the rights of workers in cases of business succession resulting from mergers and acquisitions. The analysis focuses on the applicable collective bargaining agreement according to the content of Article 44.4 of the Spanish Workers’ Statute and related jurisprudence, addressing the challenges of applying different collective bargaining agreements to employees of the same company.
Released on Apr 21, 2026
HR in Singapore’s digital economy
The article examines how Singapore’s employment law framework has evolved in response to the trend of digital transformation. It highlights key legal considerations relating to hybrid work models, cross-border employment, digital monitoring, and the ethical use of AI in HR decision-making, emphasising the need to balance innovation with regulatory compliance and fairness.
Released on Apr 21, 2026
Pay transparency in recruitment: the first stage of implementing the EU Pay Transparency Directive in Poland
Recent amendments to the Polish Labour Code introduce new obligations relating to pay transparency at the recruitment stage. The changes constitute the first step towards implementing the EU Pay Transparency Directive into Polish law. The new provisions require employers to inform job applicants about the proposed remuneration or salary range, ensure gender-neutral job titles in recruitment advertisements, and refrain from requesting information about candidates’ salary history. This article analyses the scope of the new obligations, their practical implications for employers conducting recruitment processes, and their role within the broader framework of the Directive’s implementation. The article also discusses interpretative challenges related to the definition of remuneration and the disclosure of internal remuneration regulations. Finally, it situates the recent amendments within the broader legislative process aimed at strengthening equal pay mechanisms and transparency in the labour market.
Released on Apr 20, 2026
Obligations to agree and consult trade unions under the draft Polish Pay Transparency Act
The draft Polish act implementing the EU Pay Transparency Directive imposes a number of obligations on employers that require cooperation with workplace trade union organisations or – where no such organisations operate – with employee representatives elected by the workforce. This article analyses the scope and nature of these obligations, with particular emphasis on the fundamental distinction in Polish employment law between consultation and agreement. It also discusses the practical challenges that the new regulations may create for employers and social partners.
Released on Apr 20, 2026
Drifting away and losing focus: the aging high-net-worth client in their wisdom, confusion and vulnerability
This conference session addressed one of the most sensitive and increasingly common challenges facing legal, tax and advisory professionals: how to respond when an ageing client becomes vulnerable, less autonomous and their decision-making is questioned, all this in the context of one’s mental capacity and exposure to undue influence. As global populations age and wealth concentrations grow among older individuals, professionals are encountering more cases where diminished capacity, undue influence and unconventional personal decisions converge.
Released on Apr 16, 2026
Murphy’s law in estate planning: things will and have gone wrong
This panel session explored real-life scenarios where detailed planning of succession and wealth-holding strategies have not gone to plan. Cross-border examples were used to highlight situations where such plans have shifted due to the interplay between different legal systems, family structures and human error. Rather than adopting a pessimistic tone, the session positioned Murphy’s law, the adage that ‘anything that can go wrong, will go wrong’, as a practical discipline that is relevant to estate planners advising global families with cross-border assets. Indeed, during cross-border planning, ‘anything that can go wrong, will go wrong’.
Released on Apr 16, 2026
Citizenship revocation, misrepresentation and international atrocity: Sosa Orantes expands current jurisprudence
The 2026 Federal Court decision in Minister of Citizenship and Immigration v Sosa Orantes represents one of the most significant modern applications of Canada’s citizenship-revocation framework to allegations of international atrocity crimes. This article situates Sosa within the broader landscape of Canadian revocation jurisprudence, particularly the post-war cases involving concealed Nazi affiliations. It argues that Sosa marks an evolution in how courts handle evidentiary complexity, assess international human-rights conduct in civil proceedings and reconcile the integrity of citizenship with principles of fairness. By comparing Sosa to Oberlander, Katriuk and related cases, this article demonstrates how the decision reinforces that Canadian citizenship is not immune from revocation when procured through the concealment of crimes against humanity.
Released on Apr 15, 2026
From the Editors: Litigation Committee newsletter – Spring 2026
Welcome to the Spring 2026 edition of the IBA Litigation Committee Newsletter, entitled: ‘The future of evidence: cross-border evidence gathering and discovery, AI-based evidence review, digital traces and procedural fairness’.
Released on Apr 14, 2026
The new IBA EU Judicial Cooperation Subcommittee – first year in review and plans ahead
The IBA Litigation Committee's EU Judicial Cooperation Subcommittee, established in 2025, aims to promote the resolution of cross-border disputes within the European Union. Our main focus is on facilitating the exchange of ideas on legal and practical issues that arise when litigating in an EU-wide context. The subcommittee thus covers a range of topics, including jurisdictional issues, service of documents, taking of evidence, and enforcement of judgments, to name but a few.
Released on Apr 14, 2026
Procedural fairness and asymmetry in access to evidence in South Africa
Across the world, advances in technology have streamlined the collection and storage of evidence, having an effect on the legal process overall. With the rising complexity of these technologies, we see the deepening of the divide between those in South Africa who have true access to justice and those who have a stunted version. These advancements have resulted in procedures in law that previously did not exist, leaving those disadvantaged in a precarious situation of being unable to use these technologies or relying on an overburdened and under-resourced attorney. This article will examine how technological development may affect procedural fairness and offer recommendations to avoid unfairness.
Released on Apr 14, 2026
Authenticating evidence in the age of AI
As generative AI improves, the risks associated with deepfake evidence increase. This article explores these risks and how they map onto existing and proposed evidentiary rules in Canada, ultimately concluding that – in a world where truth is increasingly less apparent – more may be needed to protect litigation’s truth-finding function.
Released on Apr 14, 2026
AI as a tool to facilitate the presentation of evidence in proceedings?
This article addresses the use of AI in the legal profession within the German legal system. The question of possible applications and the limits in the context of legal practice is discussed, using a case study as an example. The article then goes on to examine the consequences for the courts regarding the use of AI for evidence.
Released on Apr 14, 2026
Digital evidence and data governance: rethinking evidentiary standards in India
This article deals with the growing reliance on digital evidence in contemporary litigation and the challenges surrounding its admissibility. It highlights the tension between the technical authenticity of electronic records and the legality of the methods used to obtain them. The article examines the need for courts to assess not only the reliability of digital evidence but also the fairness, privacy implications, and legitimacy of its collection.
Released on Apr 14, 2026
The evidentiary value of WhatsApp and SMS screenshots and ordinary emails in the Italian legal system
This paper assesses the evidentiary value of WhatsApp and SMS screenshots – and, by analogy, ordinary unsigned emails – in Italian civil litigation. Courts treat such communications as ‘mechanical reproductions’ under Article 2712 of the Italian Civil Code, giving them full probative effect unless their conformity is specifically disavowed. The paper summarises the impact of disavowal and the main routes to prove authenticity (verification proceedings, court-appointed forensic analysis, presumptions, and witness evidence), and briefly discusses their use to support applications for payment orders and, in stricter cases, provisionally enforceable injunctions.
Released on Apr 14, 2026
Seized, hacked, or leaked data: evidentiary boundaries in Turkish law
In contemporary disputes, evidentiary debates are increasingly shaped by information stored in digital environments. Data such as emails, messaging records, and information contained in internal corporate databases may become the subject of judicial proceedings through various means, including seizure by public authorities, access to systems by third parties, or leaks originating from within an organisation. What is often decisive for evidentiary purposes, however, is not what such records say, but how they were obtained. A piece of data may serve to prove a material fact if it has been obtained through a lawful process; yet where it is the product of an unlawful interference, it may lose its evidentiary character altogether. This article examines how the evidential status of digital data is assessed under Turkish law depending on the method by which such data was obtained.
Released on Apr 14, 2026
Actual intelligence v artificial intelligence – the dangers of AI-generated evidence and its ethical implications
This article examines the evidentiary status of AI-generated material in disputes, primarily in litigation. The analysis is grounded in Indian law and contemporary judicial practice, with comparative references to other jurisdictions. It analyses key concerns around admissibility, reliability, and procedural fairness, particularly in light of the opacity, inconsistency, and potential fabrication inherent in AI outputs. While Indian courts have cautiously engaged with AI as a tool for preliminary research, they remain reluctant to treat it as substantive evidence. The article argues that any future acceptance of AI-generated evidence must be anchored in clear disclosure, verifiable methodology, and human oversight to preserve the integrity of judicial processes.
Released on Apr 14, 2026
Digital traces, cross-border proof, and procedural fairness in post‑judgment enforcement: lessons from a New York receivership dispute
A recent Southern District of New York receivership dispute illustrates how modern evidence—WhatsApp messages, email payment instructions, rent ledgers, and cross‑border property records—can be critical in post‑judgment enforcement. This article distills practical lessons on authentication, translation, chain of custody, and fairness when a non‑party’s property interests collide with receiver action across multiple jurisdictions.
Released on Apr 14, 2026
Ukraine: cross-border discovery mechanisms and limitations
This article explores the mechanisms and limitations of cross-border discovery in Ukraine. The article examines the application of the Hague Evidence Convention, bilateral treaties, and domestic legislation, highlighting the advantages and challenges associated with each. It further compares cross-border discovery with discovery in international commercial arbitration and discusses alternative discovery methods to mitigate the hurdles of conventional discovery.
Released on Apr 14, 2026
Admissibility of digital communications as evidence in North Macedonia’s civil procedure
Digital communications – including emails, messaging applications and other electronic records – increasingly shape the evidentiary landscape of civil disputes. In North Macedonia, civil procedure does not regulate individual forms of digital communication, yet the broad statutory concept of documentary evidence allows such material to be relied upon in court. The more complex questions arise not in admissibility but in evaluating authenticity, completeness and evidential weight. This article examines how local courts approach digital communications as evidence and highlights emerging practical and procedural challenges in modern civil litigation.
Released on Apr 14, 2026
Authenticity of disclosed documents and AI
Generative Artificial Intelligence (“GenAI”) poses potentially significant challenges to the processes of disclosure of documents and other evidence in common law adversarial litigation. Forgeries and other fraudulent documents are hardly new. But with the now widespread availability of high quality large language model, text-to-audio, text-to-image, and text-to-video tools, the barriers to a malicious actor creating a plausible, but inauthentic, document have never been lower. A party to litigation acting in bad faith might disclose or otherwise share such a document with opposing parties to either (a) rely on it at a hearing; or (b) sow doubt and confusion, even if not eventually relied upon at a hearing. In the face of these risks, it is incumbent on practitioners to ask whether the existing procedural guardrails against forged documents are fit for purpose. We identify potential scenarios for bad actors to use documents forged with the assistance of GenAI, the existing procedural guardrails in three common law jurisdictions and their limitations, and finally some possible responses to the challenge.
Released on Apr 14, 2026
Portable integrity: authenticating cross-border digital evidence and defending AI review in commercial disputes
Commercial disputes increasingly turn on digital evidence dispersed across servers, collaborative platforms, and secured devices. Cross-border data access raises significant procedural challenges, while synthetic or manipulated content introduces new authentication concerns. Drawing on recent scholarship and emerging best practices, this article proposes a framework − termed the 'portable integrity protocol' − for courts and arbitral tribunals navigating these uncharted waters.
Released on Apr 14, 2026