Committee publications
Highlights from the 11th World Women Lawyers’ Conference
June saw the 11th World Women Lawyers’ Conference take place in Lisbon, Portugal. It brought together over 150 lawyers from across the globe, with a breadth of practice areas and sectors. We were treated to two days of lively discussions, engaging speakers and wonderful hospitality, organised by the host committee comprising several Portuguese law firms.
Released on Oct 9, 2026
Why the EU’s simplification of digital rules turned out to be not so simple
For the past two and a half years – since the European Commission took office on 1 December 2024 – its digital policy has been increasingly inspired by two principles: simplification and enhancing European competitiveness. This article analyses how and why the first principle has been so difficult to achieve and how this has effected European businesses.
Released on Oct 9, 2026
Join us in Paris for the 9th Annual IBA European Startup Conference
Are you passionate about startups, venture capital and the future of innovation in Europe? Then save the date: the 9th Annual International Bar Association (IBA) European Startup Conference is coming to Paris on 13 November 2026, at the beautiful Pullman Paris Tour Eiffel Hotel. Presented by the IBA European Regional Forum, with the support of the IBA Closely Held Companies Committee and the IBA Corporate Counsel Forum, this is the must-attend event for lawyers, investors, founders and anyone working in the startup world.
Released on Oct 9, 2026
ERF Next Gen Law Working Party: relaunching a community for the future of law
As the legal profession continues to evolve at pace, the IBA European Regional Forum is placing renewed focus on the next generation of lawyers and the future of legal practice through the relaunch of the Next Gen Law Working Party.
Released on Oct 9, 2026
12th Annual IBA World Life Sciences Conference: navigating change in a rapidly evolving regulatory landscape
The 12th Annual International Bar Association World Life Sciences Conference, held in Lisbon on 3–5 June 2026, once again brought together leading legal practitioners, in-house counsel, regulators and industry representatives from across the globe to discuss the legal and regulatory developments shaping the healthcare and life sciences sector.
Released on Oct 8, 2026
Highlights from the 13th Balkan Legal Forum
The 13th Balkan Legal Forum took place on 25–26 June 2026 in Vienna, Austria. Organised by the IBA Law Firm Management Committee, the IBA European Regional Forum and the Legal Development Foundation. The Forum is a much-anticipated fixture in the calendar of lawyers operating in Central and Eastern Europe (CEE) and beyond.
Released on Oct 8, 2026
Pillar Two and CAMT: competing paradigms for minimum taxation
Minimum taxation has moved beyond a technical exercise and is now reshaping deal structuring, headquarters decisions and tax risk management. This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome discussed how the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two framework (including the side‑by‑side package), the US Corporate Alternative Minimum Tax (CAMT) and emerging UN‑led initiatives are redefining the international minimum tax landscape.
Released on Oct 6, 2026
The future of tax disputes and investment treaties
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome examined the developing intersection between investment treaties and tax disputes, the relationship between tax treaties and the General Agreement on Trade in Services dispute resolution, and recent developments in Mutual Agreement Procedure, including the 2026 Manual on Effective Mutual Agreement Procedures, domestic case law on the interplay between MAP and national court proceedings, as well as the evolving role of alternative dispute resolution in cross-border tax cases.
Released on Oct 6, 2026
Economic substance and GAAR: everything everywhere all at once
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome focused on the application of GAAR and the absence of economic substance by tax authorities in several countries, in particular Denmark, Spain, Canada, India and the United States, and analysed recent trends regarding the approach of tax authorities and rulings by various courts.
Released on Oct 6, 2026
Tariffs! Customs, transfer pricing and supply chain implications
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome examined recent developments in US tariff policy and their interaction with transfer pricing and supply chain structuring. The discussion covered the legal basis of tariffs, recent court judgments, taxpayer responses and practical issues relating to tariff refunds.
Released on Oct 6, 2026
Global mobility and investment funds
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome discussed the increasing importance of global mobility in the context of investment funds, focusing on the tax implications of cross-border movement of fund managers, investors and fund structures. The discussion highlighted that mobility is no longer limited to the relocation of fund entities but increasingly involves individual mobility, remote working, investor changes and structural evolution of funds.
Released on Oct 6, 2026
M&A hot tax topics
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome addressed current tax issues relevant to cross-border M&A transactions. Based on perspectives from the United States, the United Kingdom, Germany, Italy, and the Netherlands, the Co-Chairs and speakers elaborated on relevant case law, recent legislative and administrative developments, and practical deal experience.
Released on Oct 6, 2026
Don’t lose your losses: an update on NOL planning
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome focused on recent developments and practical planning considerations surrounding the use and preservation of net operating losses (NOLs) in cross-border structures, in particular, from a German, Italian, Dutch, Swiss and United States tax perspective. The speakers discussed limitations on loss utilisation, ownership changes, group relief regimes and the impact of re-organisations and M&A transactions in key jurisdictions. The discussion also highlighted emerging anti-abuse rules and the interaction of domestic NOL regimes with international tax reforms.
Released on Oct 6, 2026
Emerging company tax issues: from startup to scale
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome explored tax issues arising at every stage of a high-growth company’s lifecycle.
Released on Oct 6, 2026
Hot topics in tax treaties
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome discussed recent developments in tax treaty policy and practice, focusing on the growing divergence between the Organisation for Economic Co-operation and Development (OECD) and UN approaches, the 2025 update to the OECD Model Tax Convention, selected treaty cases and domestic developments, anti-abuse rules and recent trends in mutual agreement procedures. The discussion combined multilateral developments with practical examples from the UK, US, Portugal, Italy and Austria.
Released on Oct 6, 2026
Tax insurance in cross-border transactions and structures
This panel at the IBA’s 26th Annual US and Europe Tax Practice Trends Conference in Rome provided a comprehensive overview of tax insurance as a risk management tool in cross-border transactions and structures. The session covered the key product types available in the market, the roles of the principal players – brokers, insurers and advisers – and the underwriting process.
Released on Oct 6, 2026
AI in action: use cases, risks and governance in Colombia
This article addresses the legal challenges faced by companies in Colombia adopting AI tools, including regulatory frameworks, practical legal risks across multiple business applications and corporate governance recommendations for responsible AI implementation. It offers a structured approach for organisations navigating an evolving regulatory landscape while seeking to adopt AI strategically and responsibly.
Released on Oct 6, 2026
Legal ethics in an age of disruption
This article examines the responsible use of artificial intelligence (AI) in legal practice, the risks of deskilling and the increasing tension between efficiency, supervision and professional responsibility. Namely: (1) AI is a tool, not a substitute for professional oversight, and ethical boundaries are crossed when reliance on technology displaces independent judgment; (2) digital visibility and professional branding are not the same as credibility; (3) over-reliance on AI risks deskilling junior lawyers and eroding future professional standards; and (4) legal services are not commodity production; verification and supervision are essential risk management measures.
Released on Oct 6, 2026
Artificial intelligence in regulatory and environmental law practice: beyond contract automation
Artificial intelligence is reshaping regulatory and environmental law practice far beyond contract automation, enabling real-time regulatory monitoring, satellite-based environmental enforcement and predictive compliance analytics. Legal practitioners who fail to engage with these tools risk not only operational inefficiency but also a fundamental misunderstanding of the new landscape in which their clients operate.
Released on Oct 6, 2026
Latin American Regional Forum – From the Editors – October 2026
A note from Mariano Batalla, Young Lawyers Initiatives Officer, IBA Latin American Regional Forum
Released on Oct 5, 2026
Conference report: Mergers and acquisitions in Latin America – building bridges through business: rethinking M&A in Latin America
A conference report about Mergers and acquisitions in Latin America – building bridges through business: rethinking M&A in Latin America, which took place from 23-25 March 2026.
Released on Oct 5, 2026
Voices from the field – Victoria Ting
This series asks the Anti-Corruption Committee’s officers the most significant anti-corruption risks and challenges that are currently affecting their region. This edition is with Victoria Ting, the Committee’s Regional Representative for the Asia Pacific, who discusses Singapore’s unique place as an international finance centre, its development of new technologies in combatting anti-corruption and how these interplay in an ‘arms race’ in AI.
Released on Oct 1, 2026
From the Editors: Litigation Committee newsletter – autumn 2026
Welcome to the Autumn 2026 edition of the IBA Litigation Committee Newsletter, entitled ‘What Moved the Needle? A Year of Litigation Developments around the World’.
Released on Oct 1, 2026
AI and the Spanish judiciary
The Spanish General Council of the Judiciary (the “Council”) issued Instruction 2/2026, dated 28 January 2026, which deals with the use of AI by the Spanish judges, setting out several principles which shall be observed, keeping effective human control. The Instruction 2/2026 also establishes certain limits and seeks public transparency.
Released on Oct 1, 2026
Annulment versus enforcement of arbitral awards in Nigeria: a narrower path for courts under the Arbitration and Mediation Act 2023
The Arbitration and Mediation Act (AMA) 2023 is a far-reaching measure that fundamentally improves Arbitration in Nigeria. One of the most notable changes in the AMA 2023 is its extensive and restrictive set of grounds for setting aside awards, which reduces courts’ interference in the arbitration process in Nigeria, while also liberalizing the approach to award recognition and enforcement of Awards. Furthermore, the new legislation introduces innovative measures, such as the creation of the Award Review Tribunal, as well as a wider range of interim protective measures to assist in the enforcement of awards. This paper explores the disparity between enforcement and annulment, vis-a-vis the recent trends in award enforcement under the AMA 2023 in Nigeria.
Released on Oct 1, 2026
Cyber fraud: a practical guide for asset recovery in Hong Kong
The financial infrastructure of Hong Kong, being a premier international banking hub, is frequently exploited by global fraudsters looking to deal with the illicit proceeds. The Hong Kong courts play a critical role in furthering international asset recovery. Time is of the essence when it comes to asset recovery in cyber fraud. Although a mere dispersal of the concerned assets or proceeds through Hong Kong does not necessarily render the recovery hopeless, it would aggravate the costs and efforts required for tracing and recovering them.
Released on Oct 1, 2026
Enforcement of foreign judgments: recent developments in the English courts
Recent decisions on the enforcement of foreign judgments and arbitral awards have emphasised the pro-enforcement stance of the English courts. However, it remains crucial for those seeking to enforce judgments in England to understand the key grounds for challenge. This article reviews recent key decisions and considers their practical and commercial significance for parties involved in enforcing international judgments and awards.
Released on Oct 1, 2026
EU sanctions and the enforcement of Russian judgments and arbitral awards: the emerging European public policy approach
This article examines the growing intersection between EU sanctions on Russia and the recognition and enforcement of foreign judgments and arbitral awards in European courts. Recent judicial developments across multiple Member States reveal an emerging consensus that compliance with EU restrictive measures constitutes a fundamental element of European public policy. The analysis centers on Advocate General Biondi’s February 2026 Opinion in Reibel v. Stankoimport (C-802/24), in which he proposed treating EU sanctions as part of European public policy. If the Court of Justice endorses this approach, Member State courts will be required – not merely permitted – to refuse enforcement where it would breach EU sanctions. The article reviews the relevant EU sanctions framework, particularly Article 11 of Regulation No. 833/2014, examines the enforcement paradox created by criminal liability provisions, and surveys the emerging judicial consensus across Italy, Germany, France and Sweden.
Released on Oct 1, 2026
Impact of exceptional circumstances on UAE construction contracts: the Strait of Hormuz context
The disruption of the Strait of Hormuz (SOH) has created significant legal and commercial challenges for businesses performing contracts connected with the region. Parties affected by these events may seek relief under the doctrines of force majeure or exceptional circumstances (hardship) under UAE law. This article examines the legal framework governing exceptional circumstances in general under Article 224 of the New UAE Civil Transactions Law (CTL) which came into force in June 2026, which replaced former Article 249 of the old Civil Code, and under the newly introduced Article 829(3) of the New CTL regarding hardship in construction contracts. Events occurring before the new CTL came into force remain governed by Article 249, while continuing events may be subject to both provisions depending on when they occurred.
Released on Oct 1, 2026
From prompt to precedent: how a Mexican court turned ChatGPT into a judicial tool
In 2025, a Mexican federal appellate court used a standardized prompt and ChatGPT to calculate court-ordered security in an actual judicial proceeding. After applying the methodology in five cases, two binding precedents were published in January 2026: one establishing minimum requirements for the ethical and responsible use of artificial intelligence in judicial proceedings, and another validating its use to calculate security in amparo proceedings. The decisions matter not merely because a court used ChatGPT, but because they begin to define the conditions under which AI may become part of judicial methodology and the safeguards litigants may need when its output affects their procedural or financial position.
Released on Oct 1, 2026