Committee publications
Trust me if you can – entity classification issues in common wealth planning strategies
The same trust, foundation or company can be transparent in one country and opaque in another, changing who pays tax, when tax arises and whether relief is available. During this panel session at the IBA Annual Conference 2026 in Copenhagen, speakers from England, Austria, the US, Italy and China compared their classification methods and discussed recent reforms, common traps and steps that can reduce risk before a family or structure crosses a border.
Released on Nov 12, 2026
Doomsday planning – what to do when your home jurisdiction becomes unstable
Doomsday planning gives a family the ability to move people, tax residence and assets when conditions in its home jurisdiction deteriorate. Drawing on experience from Chile and Colombia, this panel at the IBA Annual Conference 2026 in Copenhagen, in October 2026, discussed immigration, residence and exit issues, asset diversification, investment treaty protection and Denmark as a possible receiving jurisdiction.
Released on Nov 12, 2026
The Flydubai incident: a review of the applicable jurisdictional rules
The Flydubai incident of 30 September 2026 illustrates the complex interplay of international jurisdictional rules governing unlawful acts aboard civil aircraft. Using this incident as a case study, this article examines the distinct yet potentially overlapping legal frameworks applicable to aviation safety investigations, criminal jurisdiction and civil liability.
Released on Nov 12, 2026
Governance in family businesses: navigating conflict, control and continuity
According to McKinsey (2024), 80–90 per cent of businesses worldwide are family owned and family en-terprises reportedly account for more than 70 per cent of global gross domestic product. The subject in this session was framed historically and culturally, with the family presented as a social foundation across civilisations, citing Egyptian, Babylonian, Roman, Hebrew, Christian, Islamic and Hindu traditions.
Released on Nov 4, 2026
Stakeholderism v Shareholderism
The panel explored the relationship between shareholder value and broader stakeholder interests. While companies have traditionally focused on maximising shareholder value, their decisions increasingly take account of employees, suppliers, environmental impacts and supply chains. The panel explored the approaches being taken across jurisdictions and considered whether stakeholderism represents a shift in corporate governance or a longer-term view of shareholder value, as well as the legal and governance tools available to manage these issues in practice
Released on Nov 4, 2026
Ownership by design: using trusts, foundations and holding companies to balance tax, governance and control
This panel stressed that the different forms of entities are only vehicles to help the parties get what they ultimately want to achieve, whether this is related to personal, family or business matters, maybe all of the foregoing, where different needs come into play. Perspectives ranged from Italy to Australia, and from Norway to Singapore
Released on Nov 4, 2026
Optimising the capital stack for closely held companies
This IBA Annual Conference panel opened with a discussion about how closely held companies should choose among the wide range of financing options now available to them, featuring perspectives from Estonia to North America.
Released on Nov 4, 2026
Directors in the age of AI: oversight and risk in closely held companies
The panel began by considering whether artificial intelligence (AI) creates new responsibilities for directors. A broad consensus emerged that AI changes a company’s opportunities and risk profile, but does not require an entirely new concept of board responsibility. Management must identify and manage material AI risks, implement controls and report upwards. The board must ensure that the organisation is capable of doing so, receive decision-useful information, challenge management and respond when significant weaknesses emerge.
Released on Nov 4, 2026
Cross-border deals for closely held companies
The panel examined how advisers to closely held companies can structure cross-border transactions and partnerships to reduce friction, focusing on the missteps that arise when US-style agreements are deployed in non-US deals. This panel features perspectives from the Netherlands to Mexico, and from Uruguay to Beijing.
Released on Nov 4, 2026
IBA and DanChurchAid Host Screening of Eternal Sentinel, a Documentary on the Toll of Landmines on Civilians
On 7 October 2026, on the occasion of the International Bar Association’s Annual Conference in Copenhagen, the IBA Human Rights Law Committee and DanChurchAid hosted a screening of Eternal Sentinel, Maryam Ashrafi’s documentary on the impact of landmines and improvised explosive devices on children, journalists, and other civilians.
Released on Nov 3, 2026
The power of pro bono legal cooperation in promoting human rights: reflections from a international child abduction case
This article examines the impact of pro bono cross-border legal cooperation in an international child abduction case under the Hague Convention, involving an immigrant woman who had experienced violence. Highlighting the critical role of cross-border collaboration between legal teams in Brazil and abroad, this case demonstrates how coordinated action enabled the child’s safe return and underscores pro bono advocacy as vital for advancing human rights and access to justice.
Released on Nov 3, 2026
Artificial intelligence and intellectual property rights: the situation in Thailand
Artificial intelligence is transforming how businesses innovate, create content and commercialise intellectual assets. While AI offers significant opportunities, it challenges legal concepts developed around human creators and inventors. AI systems are trained using potentially copyrighted data, while their outputs may resemble existing works or generate content that would traditionally qualify for IP protection if created by a human. Simultaneously, AI technologies themselves represent valuable commercial assets that businesses seek to protect. These overlapping roles have exposed gaps in legal frameworks worldwide. This article reviews the existing legal framework in Thailand, explores key IP issues arising from AI and discusses practical considerations and future developments.
Released on Nov 3, 2026
Voices from the field – Leopoldo Pagotto
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 Leopoldo Pagotto, a Member of the Committee’s Advisory Board, who discusses Brazil’s paradox of declining traditional enforcement coupled with the rise of organized crime infiltrating corporate structures and how it is being addressed in the country.
Released on Nov 2, 2026
When ‘Final’ isn’t reliable: the PS752 Report and the case for validating accident investigations
When a state investigates an air crash on its own territory, its report becomes the official record of what happened. Under current rules, that record stands whether or not it is complete, accurate or even credible. No one is charged with checking it. The downing of Ukraine International Airlines Flight PS752 made that gap impossible to ignore.
Released on Nov 2, 2026
CO2 injection capacity obligations under the Net-Zero Industry Act and oil and gas production in the EU
This article briefly discusses the implications of Articles 20–23 of the EU’s Net-Zero Industry Act, which sets an objective to develop CO2 injection capacity and operational storage sites for 50 million tonnes of CO2 annually by 2030. It imposes this obligation primarily on a category of firms authorised under the EU’s Hydrocarbons Directive with a licence to prospect or explore for or produce oil and gas in an area within the EU.
Released on Nov 2, 2026
India’s upstream reforms and the current OALP bid rounds: what international explorers should know
This article compares the framework with earlier licensing terms, explains the fiscal position and examines key risks for international participants. Statutory stability and clearer remedies warrant renewed interest, although their value depends on implementation, the allocation of consortium liabilities, and the geology and economics of each block. The reforms merit careful evaluation by prospective overseas bidders.
Released on Nov 2, 2026
Artificial Intelligence and Copyright: A Danish Perspective
This article examines recent Danish developments at the intersection of artificial intel-ligence (AI) and copyright, including the expert group recommendations issued in September 2025, the use of the extended collective licence for AI rights clearance and the first wave of AI-related copyright litigation before the Danish courts.
Released on Oct 13, 2026
Digital personas in the age of AI: mapping the unfinished Indian project
This article examines India’s evolving legal framework governing digital personas and key lessons from the experience in the United States. India presents an important case study because its courts have rapidly expanded personality rights jurisprudence, while regulators have simultaneously introduced measures governing AI-generated content. However, these developments largely focus on regulating synthetic content and addressing misuse after it has occurred, leaving broader questions concerning the ownership, control and commercial exploitation of digital personas substantially unanswered.
Released on Oct 13, 2026
AI and copyright: the legal landscape in China
This article systematically examines China’s existing legal framework at the intersection of artificial intelligence (AI) and copyright, covering rules governing training data, the eligibility of AI-generated content for copyright protection, infringement liability and the application of trade secrets law to protect AI-related assets.
Released on Oct 13, 2026
Digital twin theory: when does a digital twin become a commercial asset?
For centuries, identity has been recognised through physical presence and official records. A passport tells governments who we are, a signature expresses our consent, a photograph captures a moment in our lives and, together, these elements have helped identify one person from another. Today, another form of identity is rapidly emerging. This article explores the concept of the ‘digital twin theory’ and explores the legal issues surrounding it.
Released on Oct 13, 2026
Japan’s AI-training exception: Article 30-4 and the limits of creator-specific generative AI
Japan’s Article 30-4 of the Copyright Act is widely cited as one of the broadest statutory exceptions for artificial intelligence (AI) training, permitting uses of copyrighted works for machine learning and other ‘non-enjoyment’ purposes without the rightsholder’s consent and without a general statutory opt-out mechanism equivalent to that under the European Union’s framework. This article explains why that description, while broadly accurate, is increasingly incomplete. Materials produced by the Agency for Cultural Affairs addressing creator-specific fine tuning and low-rank adaptation (LoRA)-type ‘overlearning’ show that the exception recedes where an enjoyment purpose coexists with data analysis, and pending litigation against Perplexity AI by Japan’s major newspaper publishers illustrates that lawful training does not resolve output-stage and retrieval-augmented generation (RAG)-related liability. Situating these developments within Japan’s evolving AI governance framework, the article closes with the practical implications for foreign counsel advising clients with Japan-related exposure.
Released on Oct 13, 2026
New developments in AI regulation in Ukraine: cybersecurity recommendations for AI-powered systems
This paper analyses Ukraine’s newly adopted recommendations on cybersecurity for information and communication systems using artificial intelligence (AI). It outlines their scope, key cybersecurity measures and AI-specific risk management approaches and considers their significance for the development of Ukraine’s AI regulatory framework.
Released on Oct 13, 2026
Artificial intelligence and copyright in Australia: from consultation to commitment
Over the past 12 months Australia has moved from open-ended consultation to firm commitment on the regulation of artificial intelligence (AI), rejecting a text and data mining exception to copyright infringement and announcing a mandatory national AI framework with express protections for rightsholders. This article surveys key recent developments, including the Productivity Commission’s reports, the government’s announcement on the creation of Australian AI standards and a new Office of AI in July 2026 and the doctrinal questions that remain unresolved.
Released on Oct 13, 2026
Artificial intelligence and intellectual property rights: a Chinese perspective
This article examines how Chinese copyright, patent, data protection and trade secrets law approaches artificial intelligence (AI), showing that Chinese courts and regulators consistently insist on human authorship and inventorship, while relying on data governance rules and trade secrecy to govern AI training and outputs. This policy-driven framework is still evolving and is closely tied to China’s broader industrial and data governance strategy.
Released on Oct 13, 2026
The machine and the muse: what French law actually does to artificial intelligence
French intellectual property (IP) law offers a coherent set of rights capable of reaching generative artificial intelligence (AI) models, but currently lacks the evidentiary grip to enforce them against systems designed for opacity. This article examines the text-and-data mining exemption’s structural fault lines, the liability exposure accumulating across content categories, the bar excluding AI from authorship and inventorship under French doctrine and three developments expected to shift the terrain by the end of 2026: the Darcos bill, the Budapest referral and the European Union’s AI Act.
Released on Oct 13, 2026
Copyright’s silent frontier: AI memorisation, inference and retrieval-augmented generation
This article examines the copyright risk attached to artificial intelligence (AI) systems during their operation rather than training, focusing on three under-explored phenomena: model memorisation, the capacity of AI weights to encode and reproduce protected expression; inference itself, the act of running an already trained model to generate outputs; and retrieval-augmented generation (RAG), which causes systems to retrieve, load and process third-party content in inference time. None of these three phenomena fits comfortably within existing EU or national copyright exceptions, and it is the operation of the model, in all three forms, rather than model training, that is expected to drive the next wave of AI copyright litigation.
Released on Oct 13, 2026
The overlap between Singapore copyright law and AI governance
This article examines key aspects of the Singapore Copyright Act 2021 that permit artificial intelligence (AI)-related uses of copyrighted works in Singapore that may otherwise be deemed to be copyright infringement. It then analyses how AI governance compliance can help in regard to the application of copyright-related provisions in cases involving AI-related copyright infringement.
Released on Oct 10, 2026
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