Vol.18, No. 71, Spring 2025
Back issue
Vol.18, No. 71, Spring 2025
£125.00
Contents
Page 9563
U.S. Broker Reporting Rules for Cryptocurrencies and Other Digital Assets: An Overview

On June 28, 2024, the U.S. federal revenue department (the Internal Revenue Service, or IRS) issued final regulations (the Final Regulations) requiring the prospective reporting of sales by U.S. custodial...Read more

Stevie Conlon
Vice President, Tax and Regulatory Counsel, Wolters Kluwer Financial Services, UK
Robert Schwaba
Manager, Specialized Consulting, Wolters Kluwer Financial Services, USA, USA
Page 9569
Neutrals in Time of War
The proliferation of sanctions on one hand and the growing gap on the other between how “the West” and “the Global South” view the Laws of War present a challenge...Read more

Jürg Gassmann
Director and General Counsel, Envisionation Limited, Ireland
Page 9583
How in-house legal teams thrive through purposeful integration
For in-house legal teams to thrive, they must be more than a support function - they must be embedded within the organisation’s fabric, with a clear sense of purpose and...Read more

Kerry Phillip
Fractional General Counsel, The Legal Director, UK
Page 9587
From Disputes to Value: How Corporate Counsel Can Reimagine Conflict Management Through Process Design and Outcome-Focused Funding
Corporate counsel today are expected to go beyond managing legal risk and reducing costs. They are being called upon to contribute actively and directly to business value creation. This shift...Read more

Jeremy Lack
General Counsel & Co-Founder, InnovADR SA, Switzerland
Page 9604
The AI Act and Risk Management in Practice: Who are the Addressees?
The AI Act imposes unprecedented regulatory challenges on all categories of market actors. How the Act will affect companies depends on a number of factors including entity type, system modifications,...Read more
Andrej Savin
Professor, Copenhagen Business School, Denmark
Page 9611
Evolving Contract Management: Navigating Uncertainty in the Digital Age-cropped-ppy3rlw1.jpg&w=256&q=75)
The practice of contract management has undergone significant transformation in recent years, driven by technological advancements, changing business models, and increasing market volatility. For legal professionals, these shifts demand a...Read more
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Tim Cummins
President and Head of Research & Learning, World Commerce & Contracting, UK
Page 9615
Tech Branded as “Legal Tools” are Actually Enterprise Tools
Corporate legal departments have long deployed specialized tools to aid their workflows: look no further than matter management, document management, contract lifecycle management, and e-billing/spend management – not to mention...Read more

Cat Carroll
Head of Legal Operations, iManage LLC, USA
Page 9619
India’s M&A Landscape: Navigating Opportunities Amid Transformation

An In-depth Analysis of Key Sectors, Regulatory Frameworks, Challenges, and Emerging Trends Shaping Mergers and Acquisitions in India
Indian M&A growth story: India, the world’s fifth-largest economy and one of the...Read more

Vani Mehta
Regional General Counsel, South Asia, General Electric Company, India

Pallavi Puri
Partner, DMD Advocates, India
Page 9627
Adopting Generative AI for Your Organization
This paper reflects my experiences and studies from the past two years in adopting Generative AI. You can follow the steps outlined here to accelerate the adoption of Generative AI...Read more

Raymond Ng
Knowledge Management Systems and Support Officer, DLA Piper, China
Page 9633
Sustainability, Diversity, Equity, Inclusion and Compliance between European standards and global counter-narrative
The Role (and Ethics) of General Counsels: Guardians of Justice and Values
In an era of increasing regulatory pressure, the European Union's Corporate Sustainability Reporting Directive (CSRD) is a key step...Read more

Alfonso Levote
General Counsel & Investor Relations, Rosetti Marino S.p.A., Italy
Page 9641
A Leadership Crisis:The Consequences of Inadequate Succession Planning in a Manufacturing Company
The unforeseen death of a business owner without a clear succession plan can plunge a company into chaos, particularly in privately held firms. Leadership voids, financial instability, and legal disputes...Read more

Paul Russo
President, George A Mitchell Co, USA
Page 9649
Recent RBI Changes Expand M&A Flexibility for Foreign Companies in Deferred Consideration Deals
The Foreign Exchange Management Act, 1999 (the “FEMA”), along with the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 (the “NDI Rules”), constitutes the primary legal framework governing foreign equity investments...Read more

Prateek Sethi
Associate Vice President - Legal, Bharti Airtel Limited, India
Page 9653
Legal and Governance Issues regarding Agentic AI in the EU and Japan
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Artificial intelligence is rapidly reshaping industries globally, and at the core of this transformation lies AI agents, posing unique and novel legal challenges for developers, deployers and users of AI...Read more

Matthias Artzt
Senior Legal Counsel, Deutsche Bank AG, Germany
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Yumi Ahn
Counsel, Tokyo International Law Office, Japan

Masayuki Otake
Counsel, Tokyo International Law Office, Japan
Page 9663
How Can Law Enforcement Make Ethical Use of Artificial Intelligence?
I last wrote an article for this publication in Autumn 2023 commenting on how ethics committees can guide In- house Counsel through the regulatory and professional minefield that they face...Read more

Michael Stamp
Senior Force Legal Adviser, Devon & Cornwall Constabulary, UK
Page 9669
The Evolving Landscape of Artificial Intelligence Regulation in Latin America: Challenges, Opportunities, and a Path Forward
Artificial Intelligence (AI) has rapidly emerged as one of the most transformative and disruptive technologies in human history. Its reach extends across diverse sectors, from predictive healthcare and innovative educational...Read more

Patricia Frossard Piteri
Head of Legal & Compliance l Philips LATAM, Philips LATAM, Brazil
Page 9677
Who Owns The Rights in a Song: Evolving Trends in Music Copyright in India

It is trite to say that copyright is a bundle of rights. This truism is best demonstrated when a song is played on the radio or performed as part of...Read more

Rajendra Kumar
Founding Partner RKR & Partners, RKR & Partners, India

Amit Sindhwani
Head of IPR, Usha International, India
Page 9687
The distribution right and the principle of exhaustion through the Court of Justice of the EU case-law for tangible and digital works
The distribution right under copyright law, historically tied to tangible copies of works, has become an increasingly complex issue with the rise of digital and intangible works. In recent years,...Read more

Anthi Akritidou M.A., LL.M., PhD (C.),
Head of Legal and EU Affairs, International Federation of Reproduction Rights Organisations, Belgium
Page 9695
Energy transition, transition in ADR

The present paper reflects various readings, presentations in seminars and conferences and discussions made in the first half of 2025 as regards the most recent developments in sustainability, its governing...Read more

Edoardo Marcenaro
Former Head of Legal & Corporate Affairs, Enel Grids srl, Italy
Maria Beatrice Deli
Professor of International Law at Universitas Mercatorum, Universitas Mercatorum., Italy