Committee publications
Value-added tax on digital services in Peru
Legislative Decree No 1623, enacted on 4 August 2024, has introduced significant changes to Peru’s framework on value-added tax, extending its application to digital services and intangible goods acquired by Peruvian consumers from foreign providers. This reform addresses the expanding digital economy, imposing new tax obligations on non-resident providers and payment intermediaries, particularly financial institutions.
Released on Nov 18, 2024
Using the practice of law to facilitate change and to accelerate a just transition
A session report from the joint session of the IBA Regional Fora at the IBA Annual Conference 2024 in Mexico City.
Released on Nov 14, 2024
Session report two: IBA Annual Conference in Mexico City
A session report from the diversity and inclusion session at the IBA Annual Conference in Mexico City.
Released on Nov 14, 2024
Session report one: IBA Annual Conference in Mexico City
A session report from the diversity and inclusion session at the IBA Annual Conference in Mexico City.
Released on Nov 14, 2024
Highlights from the IBA Annual Conference 2024: venture capital trends
Highlights from the IBA Annual Conference 2024.
Released on Nov 14, 2024
Draft Italian Budget 2025 broadens the scope of the Italian digital service tax
Italy’s digital services tax could undergo its most significant transformation since its introduction in 2020. Initially conceived as a tax targeted at large multinational technology companies, the 2025 Draft Italian Budget drastically broadens the tax's scope, extending its application to resident and non-resident digital enterprises irrespective of their revenue.
Released on Nov 13, 2024
The draft Finance Bill 2025: France adapts its merger tax regime to recent EU-driven corporate law reforms
The draft Finance Bill for 2025 was released on 11 October 2024 and is due to be examined by Members of the French Parliament from 21 October 2024. The merger tax regime for corporate restructurings is to be adapted (Article 17 of the draft Finance Bill) following the Ordinance 2023-393 of 24 May 2023 and Decree No 2023-430 of 2 June 2023, which transposed EU Directive 2019/2121 and reformed the legal regime in regard to company law. This article examines these developments.
Released on Nov 13, 2024
Brazil’s path to decarbonisation: tax incentives and policies on hydrogen and biofuels
Brazil is taking significant steps towards becoming a leading country in projects related to the energy transition. The second half of 2024 saw the enactment of important laws on hydrogen and biofuels/green fuels, which delivers a clear message: Brazil is committed to playing a key role in the energy transition.
Released on Nov 13, 2024
The indirect horizontal effect of human rights - aligning people and planet in Shell v Milieudefensie
In a ruling dated 11 November 2024, the Hague Court of Appeal upheld Shell’s appeal against the Dutch NGO/campaign group Milieudefensie, overturning a 2021 ruling that had ordered Shell to reduce its carbon dioxide emissions by 45 per cent by 2030 relative to 2019 levels. For the reasons set out below, the Court of Appeal quashed the 2021 judgment, denied the claims of Milieudefensie and ordered it to pay costs. This judgment provides key considerations on the linkages between the climate crisis and the corporate responsibility to respect human rights.
Released on Nov 12, 2024
Conference report: International Bar Association (IBA) Annual Conference 2024
As the LGBTQI+ Law Committee Scholar, I had the privilege of attending the International Bar Association (IBA) Annual Conference in Mexico, where I attended multiple sessions related to diversity, equity and inclusion (DE&I), LGBTQI+ rights and immigration (the area in which I work). This report outlines some of the key sessions attended, critical takeaways and proposed next steps for ongoing collaboration and advocacy in these areas.
Released on Nov 7, 2024
Power Law: Editorial November 2024
John Vellone, Newsletter Editor of the IBA Power Law Committee introduces the latest collection of articles from Committee members.
Released on Nov 6, 2024
Navigating the regulatory landscape for distributed solar power projects in Nigeria
Nigeria’s abundant sunlight presents a significant opportunity for distributed solar power (DSP) to address its energy challenges. This article analyses the regulatory framework governing DSP projects in Nigeria, focusing on policies, incentives, and challenges affecting project development and investment. By identifying key opportunities and barriers, this article offers practical recommendations to optimise the regulatory environment for stimulating DSP growth, enhancing grid integration, and promoting sustainable energy development.
Released on Nov 6, 2024
Distributed energy resources in Portugal: challenges, opportunities, and the way forward
This short article analyses the legal and regulatory challenges and opportunities of distributed energy generation in Portugal. It focuses on the implications of Decree-Law No 15/2022, which enables consumer participation in a decentralised energy model, and addresses regulatory complexities, licensing delays, financial barriers, and the impact on grid infrastructure. Additionally, it highlights legislative and public policy initiatives aimed at facilitating distributed energy resources, emphasising the need for effective action to leverage Portugal’s renewable energy potential.
Released on Nov 6, 2024
Distributed energy resources in Switzerland
Switzerland is introducing a new legal structure the local electricity community (LEC) in 2024 as part of its energy transition. The aim of is to enable groups of individuals or legal entities to become collectively involved in projects for the production and consumption of renewable electricity, such as solar, wind or biomass. This article looks at this new legal structure in terms of how it works in practice, its relevance and its implications for Switzerland’s energy transition.
Released on Nov 6, 2024
Navigating the global landscape of distributed energy resources: opportunities, challenges, and legal considerations
This article explores the opportunities and challenges of distributed energy sources, emphasising legal issues and their resolutions. Distributed energy systems are designed to generate electricity close to consumption points, optimising network efficiency and reducing transmission losses. While various primary sources can be utilised, solar energy stands out due to its widespread availability, scalability, and decreasing costs. The article discusses key challenges, including spatial limitations for solar installations and the impact of network transmission requirements on the core principles of distributed generation. It also examines legal and financial obstacles, including expropriation restrictions and financing complexities, offering innovative regulatory and financial solutions.
Released on Nov 6, 2024
Distributed energy resources in the United States
Structural deficiencies in the operation of the bulk power system coupled with anticipated growth in electricity demand are resulting in the emergence of new technologies and business structures to address immediate and forecasted needs. The regulatory landscape is adapting quickly in order to address new and emerging realities in the power sector. As policies and regulations vary on a state and local level, practitioners must remain up to date with regulatory and technological developments in order to advise their clients properly.
Released on Nov 6, 2024
Global opportunities and challenges of DERs: a focus on legal issues and their solutions in Mexico
This article explores the global opportunities and challenges of Distributed Energy Resources (DERs), with a focus on legal issues and solutions specific to Mexico. It highlights how DERs, such as solar photovoltaics, can enhance energy access, environmental sustainability, and grid resilience. The article addresses regulatory complexities, grid management issues, and market access challenges, emphasising the need for legal and infrastructural adaptations. Recommendations include increasing generation limits, modernising infrastructure, and investing in technology to support DER integration and sustainability in Mexico.
Released on Nov 6, 2024
Initiatives and challenges for the introduction of distributed energy systems
The Japanese government has recently taken further action to promote renewable energy to achieve carbon neutrality by 2050. One of the actions is to promulgate relevant legislation accelerating the introduction of distributed energy systems from locally available resources, including the adoption of a new licence, reform of the grid operation mechanism and development of the FIT/FIP system. However, there has been some hurdles to expanding renewable energy as local communities have raised concerns regarding security, disaster prevention and the environment, including decommissioning arrangements. This article outlines the efforts being made in the Japanese legislation in relation to these issues.
Released on Nov 6, 2024
Opportunities and challenges for distributed energy resources in Chile
In Chile, distributed energy resources are divided into two categories: power plants up to 9 MW connected via distribution or transmission lines and smaller net billing facilities up to 300 kW connected solely through distribution lines within the service area of distribution companies. As of 2024, the installed capacity of these resources has rapidly expanded, driven primarily by solar projects. However, challenges have arisen, including transmission congestion, regulatory changes, infrastructure limitations and curtailments. Recent regulatory updates are promoting the use of energy storage as a solution to these issues, enabling better grid management and continued growth in distributed energy generation.
Released on Nov 6, 2024
Sandbagging in merger and acquisition transactions in India: uncovering the legal landscape
This article explores the relevance of sandbagging in M&A transactions, highlighting the implications for buyers and sellers when adopting a pro-sandbagging or anti-sandbagging approach. It examines the significance of buyer knowledge, the doctrine of caveat emptor and Indian judicial precedents, while framing the sandbagging clause. Additionally, this article advocates for clearly defined sandbagging provisions in contracts to mitigate potential disputes and ensure fair negotiations between the relevant parties.
Released on Nov 6, 2024
Improving Pakistan’s cybersecurity architecture using US and UK insights
This article explores the cybersecurity environment in Pakistan by scrutinising the current legal framework, highlighting deficiencies and suggesting improvements to tackle new threats. While an important piece of legislation, the Prevention of Electronic Crimes Act (PECA) 2016 doesn’t adequately handle modern issues like incident response, data protection and rising cyber threats. The article emphasises the need for a comprehensive data protection law, a specialised cybersecurity agency and improved international collaboration by benchmarking against the cybersecurity frameworks of the US and the UK. A multifaceted strategy combining technology, public awareness and regulation is necessary to secure Pakistan’s online presence.
Released on Nov 6, 2024
Updated IBA Guidance Note on Business and Human Rights: The role of lawyers in the changing landscape
In November 2023 the IBA Council approved the Updated Guidance at the IBA Annual Conference in Paris.
Released on Oct 20, 2024
IBA Aviation Law Committee: 2024 Annual Conference summary
A summary of the IBA Aviation Law Committee’s activities at the IBA Annual Conference in Mexico City from 15–20 September 2024.
Released on Oct 11, 2024
New criminal laws legalise male rape in India
The article discusses the most recent debate relating to the new criminal laws enacted by the Indian government which legalise the offence of male rape.
Released on Sep 24, 2024
Thailand’s landmark move toward marriage equality: a beacon of hope in Southeast Asia
Thailand has made an historic advancement in LGBTQI+ rights by legalising same-sex marriage, becoming the first Southeast Asian nation to do so. This significant milestone ensures equal marital rights for LGBTQI+ couples and sets a progressive precedent for the region, reinforcing Thailand’s commitment to social justice and human rights.
Released on Sep 24, 2024
Key Panamanian corporate vehicles for asset protection of modern families
The article discusses the various corporate vehicles available in Panama, such as corporations, private interest foundations and trusts, which offer robust asset protection solutions for modern families, including same-sex couples. It highlights the legal benefits and flexibility these structures provide, enabling secure estate planning and financial management despite the lack of recognition for same-sex marriages in many jurisdictions.
Released on Sep 24, 2024
Fighting homophobic language in sports: an ongoing challenge
Homophobic language in the field or court remains a rampant reality in the sports scene worldwide. Therefore, it is of paramount importance that all jurisdictions pass explicit and specific legislation addressing, prohibiting and sanctioning hate, violence and intolerance in sports in general, and homophobic conduct and slurs specifically. This paper shall essentially be centered around a draft bill being reviewed by the Uruguayan Parliament, as a recent and comprehensive example to follow.
Released on Sep 24, 2024
IBAHRI joint statement to the 57th Session of the UNHRC on Mongolia’s failure to arrest President Putin
On 24 September 2024, at the 57th UN Human Rights Council session, Francesca Restifo of the IBAHRI delivered a statement on Mongolia's failure to arrest Russian President Putin under an ICC warrant during his visit.
Released on Sep 24, 2024
Dutch real estate market in 2024 – update on relevant tax developments
The Dutch real estate market continues to be an important focus area for both domestic and foreign investors and developers. Although arguably not the key driver, taxation is an important element to consider as part of the return on investment. This article provides a high-level categorised overview of notable tax developments in Dutch case law, as well as of adopted and expected law changes, relevant for the Dutch real estate market.
Released on Sep 18, 2024
Guidelines and Regulations to Provide Insights on Public Policies to Ensure AI’s Beneficial Use as a Professional Tool
The Artificial Intelligence Working Group of the IBA Alternative New Law and Business Structures (ANLBS) Committee presents a comprehensive, up to date guide to the use of artificial intelligence as a professional tool, covering the main multilateral organisations and nine jurisdictions worldwide.
Released on Sep 18, 2024