Committee publications

Planning strategies for the proposed change to the prevailing wage rules

This article examines the US Department of Labor’s proposed mid-2026 regulatory overhaul of the four-tier prevailing wage system for H-1B, E-3, H-1B1 and PERM programmes. It analyses the overhaul’s potential to disrupt high-skilled foreign labour retention, trigger corporate compliance audits and reshape employer staffing strategies through increased operational costs.

Released on Jul 31, 2026

Labour and employment challenges in cross-border workforce reductions in the context of multinational corporations (MNCs)

This article explores the labour and employment implications of restructuring initiatives undertaken by multinational corporations (MNCs), with particular focus on the legal and practical challenges arising from cross-border workforce reductions, redundancies, and retrenchments.

Released on Jul 30, 2026

Employee monitoring and workplace privacy issues discovered during due diligence in North Macedonia

As employers increasingly rely on surveillance technologies, biometric systems, and digital monitoring tools, compliance with employment and personal data protection laws has become a critical area of review in corporate transactions. This article examines employee monitoring and workplace privacy issues that may be identified during due diligence in North Macedonia. It explores the legal framework governing workplace monitoring, key due diligence considerations, potential risks for investors and buyers, and the broader implications of privacy compliance in the modern workplace.

Released on Jul 30, 2026

Where is the boundary? ‘Smart working’ and the territorial scope of Italian non-competes

Two decisions handed down by the Labour Court of Milan in March and April 2026 have set boundaries on the use of remote working clauses (so-called clausole di remotizzazione) in post-employment non-competition covenants. These provisions are often used to avoid that non-compete obligations may be eluded through competitive work physically performed from a country not covered by the covenant, the effects of which are however produced within the specifically prohibited territory.

Released on Jul 30, 2026

Voices from the field – Wook Jin Rha

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 from Wook Jin Rha, the Compliance Subcommittee’s Compliance Programme officer, who discusses South Korea’s rapidly evolving digital forensic investigation capabilities for agencies, as well as the importance of the effective operation of the whistleblower protection system.

Released on Jul 29, 2026

The IBA 28th Annual Transnational Crime Conference

The annual IBA Transnational Crime Conference has once again proven why it remains one of the highlights of the business crime calendar. This year’s edition, held from 13 to 15 May 2026 at the iconic Hotel Grande Bretagne in Athens, just steps away from the Greek Parliament, was a great success. With nearly 250 participants it was the largest Transnational Crime Conference ever

Released on Jul 27, 2026

Chinook and the limits of automation in Canadian immigration decision-making

This article examines the Federal Court’s treatment of the Canadian immigration department’s Chinook system and its implications for immigration decision-making. It argues that while courts have accepted Chinook as an administrative support tool, they continue to require that decisions satisfy the fundamental administrative law requirements of reasonableness, transparency and procedural fairness.

Released on Jul 27, 2026

Will immigration rules in Nigeria become more or less restrictive?

In recent years, especially in the post-Covid-19 era, global immigration has become more restrictive. Is this the case in Nigeria?

Released on Jul 27, 2026

Portugal’s immigration bottleneck: labour mobility, AIMA delays and what employers should prepare for in 2026

Portugal remains an attractive destination for international talent and investment, but administrative delays and fragmented procedures continue to undermine predictability. This article examines the practical impact on workers and employers and sets out the steps organisations should take to manage immigration processes more effectively in 2026.

Released on Jul 27, 2026

Labour mobility in a fragmented world: the new reality of US immigration

This article examines how increasing uncertainty, heightened compliance obligations, and evolving enforcement priorities are reshaping US immigration and global labour mobility, requiring employers and foreign nationals to adopt more proactive immigration strategies. It also highlights the growing importance of family mobility, litigation and predictable immigration systems in attracting and retaining international talent.

Released on Jul 27, 2026

Public servants first and lawyers second? The personal and professional ethical challenges for government and public lawyers

A report on the webinar ‘Public servants first and lawyers second? The personal and professional ethical challenges for government and public lawyers’, hosted by the IBA Forum for Government and Public Lawyers on 27 May 2026.

Released on Jul 24, 2026

Model litigants: recognising the roles and delivering on the duties of government and public lawyers

A report on the webinar ‘Model litigants: recognising the roles and delivering on the duties of government and public lawyers’, hosted by the IBA Forum for Government and Public Lawyers on 24 June 2026.

Released on Jul 24, 2026

Solving ground-level problems from 500km up: the rise of Africa’s space economy

Africa’s space economy is rapidly evolving from state-led initiatives into a dynamic ecosystem driven by private companies, startups and continental coordination under the African Space Agency. Leveraging satellite technologies for agriculture, climate resilience, connectivity and disaster management, the sector is reshaping development priorities and positioning Africa as both a consumer and creator in the global space market.

Released on Jul 21, 2026

Cross-border labour and employment law trends in a changing global landscape

As borders blur and workforces go global, the rules governing labour and employment are caught in a relentless race to keep pace. From the gig economy’s defiance of traditional employment classifications to the seismic shifts triggered by remote work, multinational enterprises and workers alike now navigate a labyrinth of overlapping, often conflicting legal regimes. Employment contracts, social security obligations and data governance frameworks are emerging as key areas which will require systematic re-examination in light of this evolving workforce structure.

Released on Jul 20, 2026

Pay transparency in Italy: Legislative Decree No. 96/2026 – employer obligations, enforcement and strategic implications

Italy’s Legislative Decree No. 96/2026 entered into force on 7 June 2026, transposing Directive (EU) 2023/970 on pay transparency and the enforcement of equal pay. This article outlines the new employer obligations, the enforcement structure and the strategic challenges for Italian business, and identifies the points at which the national legislator has narrowed the Directive’s reach. The analysis also draws on early Italian commentary published in Norme & Tributi Plus Lavoro (Il Sole 24 Ore), June 2026.

Released on Jul 20, 2026

Labour and employment trends and developments in Indonesia

Indonesia’s labour and employment regulations is entering a new phase of adjustment, marked by recent measures on online transport workers, outsourcing, domestic workers, and the preparation of a new employment law following Constitutional Court Decision No. 168/PUU-XXI/2023. For employers and cross-border businesses, these developments signal a more protection-oriented regulatory approach.

Released on Jul 20, 2026

Rewriting compensation procedures: how India’s new Labour Codes are driving a compensation overhaul

India’s impending new employment laws are forcing companies to change how they manage their money and pay structures. It is forcing an urgent, boardroom-level rewriting of compensation procedures to navigate a reconstituted definition of ‘wages’, which triggers escalating statutory liabilities, compressed final settlement timelines, and democratised fixed-term employment benefits. This article analyses the legal framework and practical application of the new system, breaking down its regulatory mechanics and operational realities. It also evaluates the long-term legal and operational implications for employers.

Released on Jul 20, 2026

Compensation and benefits in Turkey: recent trends and practical challenges for multinational employers

Inflation, workforce mobility, pay transparency expectations and growing employee expectations regarding wellbeing, flexibility and work-life balance are reshaping compensation and benefits strategies across jurisdictions. This article examines recent trends and practical challenges affecting multinational employers in Turkey, including pay compression, benefits design, expatriate compensation, executive remuneration and the localisation of global reward policies

Released on Jul 20, 2026

Voices in conflict: free speech, social media, and the workplace during national trauma

In times of national trauma, the boundaries of acceptable speech tend to diminish. Emotions run high, public discourse becomes polarised, and institutions, especially employers, sometimes feel pressure to ‘take a stand’. But what happens when that pressure collides with one of the most fundamental democratic rights: freedom of expression?

Released on Jul 20, 2026

Measuring what matters: compliance as a bridge between data and practice

This article examines how the gap between corporate diversity disclosures and actual workforce practices – a phenomenon known as ‘diversity washing’ – distorts ESG ratings, misallocates capital, and erodes stakeholder trust, and argues that effective compliance programmes, rather than performative policies, which are the necessary bridge between reported metrics and genuine organisational change

Released on Jul 20, 2026

Anti-DEI views: not protected as ‘political belief’ in Canada

At what point does an employer have a right to require employees to support diversity, equity and inclusion (DEI) initiatives? In supporting diverse views, will there be instances where an employer can decide that a person’s lack of support for DEI is enough to refuse to hire them? A recent Canadian human rights decision explores this question, which involves the anti-DEI views of an applicant seeking to become a university professor.

Released on Jul 20, 2026

Beyond office walls: the employer’s right to discipline employees for out-of-office speech and conduct

This article examines instances when out-of-office speech, social media activity, or off-duty conduct may become a legitimate workplace concern under Philippine law. It discusses the extent of an employer’s right to discipline employees for such conduct, while emphasising that any disciplinary action must be based on a valid cause, supported by due process, and proportionate to the offence. It also highlights that while employees do not lose their rights to expression and privacy outside of the workplace, those rights must be balanced against the employer’s legitimate business interests, workplace standards, and duty to protect its employees and reputation.

Released on Jul 20, 2026

Pro bono in Turkey: a missing piece in access to justice

This article examines pro bono practice in Turkey, highlighting that while pro bono legal services are legally permissible under Turkey’s Attorneyship Law, the absence of institutional coordination and limited bar association engagement has prevented a sustainable pro bono culture from emerging. The principal barrier is not prohibition, but ambiguity. Minimum fee rules protect lawyers from unfair competition, but they also leave unpaid work in uncertain territory. It is argued that resolving this ambiguity, through regulatory reform and institutional leadership, could turn pro bono legal services into a meaningful complement to a legal aid system already under strain.

Released on Jul 20, 2026

Latin America’s growing footprint in space governance – from international commitments to the unfinished task of building domestic regulatory frameworks

Latin American countries have rapidly embraced international space commitments, in fact, eight South American nations have now signed the Artemis Accords, and several have recently acceded to key UN space treaties. However, the region still largely lacks the domestic legal frameworks needed to regulate commercial space activities, attract private investment and fulfil treaty obligations. This article surveys the current state of space law across the region, highlights key developments and gaps and argues that bridging this regulatory deficit is the most urgent task ahead.

Released on Jul 17, 2026

Insurance in tax-critical transactions

Tax liability insurance has moved firmly into the mainstream of transactional and advisory practice. Over time it has become a recognised instrument of strategic risk management, deployed across restructurings, capital planning exercises, operational tax positions and even disputes already under active audit. This conference panel brought together practitioners from Europe and the US to examine how the market has developed, how policies are structured and negotiated, as well as what happens when things go wrong.

Released on Jul 15, 2026

M&A part two: tax risk and compliance

This conference panel discussed certain M&A considerations, whereby the panellists touched on the considerations for indirect share transfers and certain anti-abuse provisions, such as the limitation on benefits and principal purpose test. They also specifically discussed the new developments under the Organisation for Economic Co-operation and Development’s Pillar Two framework and the side-by-side agreement.

Released on Jul 15, 2026

Global distressed debt restructurings

In this conference panel, the discussion examined the tax consequences of a cross-border corporate restructuring involving a distressed European portfolio company held by a private equity fund. The panellists – practitioners specialising in US, UK, German and Dutch law – walked through a detailed hypothetical scenario and analysed the issues that arise for lenders, borrowers and the private equity sponsor at each stage of the workout.

Released on Jul 15, 2026

Navigating real estate around the world

This panel discussion was held as part of the IBA’s 15th Annual London Finance and Capital Markets Tax Conference. The session brought together real estate tax experts from Austria, Germany, Spain, Italy, the UK and the US to examine recent developments in international real estate taxation. The panellists examined current trends and challenges in regard to real estate taxation, focusing on transfer taxes, anti-avoidance measures, transparency frameworks and hybrid real estate structures.

Released on Jul 15, 2026

Securitisation transactions: what’s next after receivables, and do taxes play a role?

This conference panel discussion brought together experts from multiple jurisdictions to examine the tax considerations shaping securitisation across Italy, the US, Spain, France, Ireland, Luxembourg and the UK. The conversation covered the types of vehicles used, the tax treatment, the advantages and limitations applicable to each jurisdiction and the emerging challenges posed by the European Union’s Anti-Tax Avoidance Directives.

Released on Jul 15, 2026

Global financing under pressure: tax risks, fund structuring and regulatory hurdles?

This conference panel discussed various tax aspects of financial transactions by chronologically assessing the various steps of a financing transaction. The panel went on to discuss various fund structures, beneficial ownership, withholding taxes and interest deductibility.

Released on Jul 15, 2026