Globalaw Insights 

The article briefly analyses possible practical implications of the U.S. Supreme Court decision in Learning Resources, Inc. v. Trump, which declared tariffs imposed by the President of the U.S. in 2025 under the International Emergency Economic Powers Act (IEEPA) unlawful and outlines the resulting refund claims for EU importers.

Shortly after taking office, the President of the U.S., based on IEEPA, issued Executive Order No. 14257, 90 Fed. Reg. 15041 (2025)¹ due to large and persistent deficits, which allegedly led to undermining of critical supply chains in the U.S.

On February 20th, 2026, the Supreme Court of the U.S. concluded in Learning Resources, Inc. v. Trump² with respect to tariffs based on IEEPA imposed on importers to the U.S. that “Fulfilling that role, we hold that IEEPA does not authorize the President to impose tariffs.”³

Based on the court’s opinion, IEEPA was designed to address extraordinary situations in national security and foreign policy by enabling economic measures such as sanctions. However, under the administration of the U.S. President, it was interpreted broadly to impose tariffs on imports⁴. The Supreme Court rejected this approach, emphasizing that tariff-setting authority belongs to Congress unless expressly delegated.

The Supreme Court of the U.S. stated that the President of the U.S. does not have the authority to unilaterally impose taxes and tariffs under IEEPA at will. On the contrary, the Supreme Court of the U.S. emphasized that to assert such extraordinary power (specifically unlimited amount, duration, and scope), the President of the U.S. must identify clear congressional authorization⁵.

The decision represents a significant development in U.S. tariffs and international trade law. The Supreme Court of the United States held that import tariffs imposed under the IEEPA lack a valid legal basis, as the statute does not authorize tariffs as a fiscal measure.

As a result, the tariffs collected under IEEPA are considered unlawful. The ruling could affect more than 300,000 importers and approximately USD 175 billion in tariffs⁶. In response, U.S. Customs and Border Protection has ceased collecting such tariffs and is addressing refund claims⁷.

Affected importers may seek refunds of tariffs paid without a legal basis. However, such claims must be actively pursued. Claimants need to identify relevant import transactions and substantiate the amounts paid, as also reflected in the underlying material.

In practice, claims are typically initiated through administrative procedures, with judicial proceedings available if necessary.

The decision has important implications for EU companies exporting to the U.S. While it creates a significant financial opportunity, successful recovery depends on timely action and proper legal strategy.

From a practical perspective, importers should assess their exposure by reviewing imports into the U.S., identifying tariffs paid, and evaluating recovery options. Given potential time limits, prompt action is advisable.

EU companies that imported goods into the U.S. during the relevant period April 2025 – February 2026 should promptly assess their position, secure the necessary documentation, and consider appropriate legal steps, including cooperation with U.S. counsel.

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For more information, contact:

JUDr. Norbert Havrila, Partner

LEGATE

www.legate.sk

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¹Executive Order No. 14257 of President of the U.S. (https://public-inspection.federalregister.gov/2025-06063.pdf)

²Ruling of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250 (https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf)

³Article III (Pg. 20) of the Opinion of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250;

⁴Article II.A.2  (Pg. 11 – 12) of the Opinion of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250;

⁵Article III (Pg. 20) of the Opinion of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250;

⁶PWM – University of Pennsylvania (https://budgetmodel.wharton.upenn.edu/p/2026-02-20-supreme-court-tariff-ruling)

⁷Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/4126a9c?reqfrom=share)

Costa Rica has established itself as an attractive destination for foreign investment thanks to its political stability, qualified human capital, and a solid legal framework that provides security to investors. According to the Costa Rican Foreign Trade Promotion Agency (PROCOMER), 89% of employment related to free trade zones comes from companies with foreign capital, highlighting the direct impact of international investment on local job creation. This model not only promotes economic development but also strengthens Costa Rica’s competitiveness.

Between 1990 and 2024, the number of companies operating under the free trade zone regime increased from 56 to 626, demonstrating significant sector expansion. During this period, free trade zone companies generated a cumulative economic value of USD 13.893 billion, representing 15% of Costa Rica’s national GDP. In comparison, in 1990 their contribution amounted to only USD 215 million (1% of GDP), underscoring the growing strategic importance of free trade zones for the Costa Rican economy.

“Between 1990 and 2024, the number of companies under the free trade zone regime increased from 56 to 626, demonstrating significant sector expansion.”

A Success Model in Continuous Development

Since its introduction in the 1990s, Costa Rica’s free trade zone regime has evolved from an export-oriented industrial system into an advanced ecosystem for innovation, services, and high-tech manufacturing. According to the PROCOMER study “Free Trade Zone: 35 Years Building Value for Costa Rica”, the country has experienced sustained growth under this system.

Innovation and Technological Security

Over the past three decades, high-tech sectors within free trade zones have experienced exponential growth, bringing new regulatory challenges. Maintaining a balance between openness, innovation, and technological sovereignty requires close cooperation between the public and private sectors to safeguard national security without undermining international competitiveness.

This approach ensures that technological development and foreign investment continue contributing sustainably to economic growth.

Legal Framework and Tax Incentives

The Free Trade Zone Regime Law in Costa Rica establishes several categories of companies eligible for incentives, including manufacturing and export-oriented companies, service providers, research institutes, healthcare and audiovisual companies, as well as enterprises that promote economic development outside the Greater Metropolitan Area of San José.

The legal framework aims to attract new investment, foster technological innovation, and strengthen regional competitiveness—under modalities that ensure real job creation and modernization of production processes.

For national manufacturing companies operating under this regime, legislation allows access to tax exemptions and benefits regardless of export levels. According to Article 20, subsection d) of Law No. 7210 (Free Trade Zone Regime Law), companies are exempt for a period of ten years from the start of operations from capital taxes, net worth taxes, property taxes, and real estate transfer taxes.

In other words, incentives are not tied to export performance but to the strategic or territorial importance of the investment.

However, if goods produced under the free trade zone regime are sold in the domestic market, all corresponding taxes must be paid, applying the same customs procedures as imports from abroad.

In this context, the law introduces a key customs principle: tariffs apply only to imported raw materials used in production, not to the total value of the final product. This differentiated treatment—regulated under Article 21, subsection a) of the Free Trade Zone Law—ensures that tariffs reflect only the imported portion of the production process, in line with Costa Rica’s international obligations, and promotes a balanced, competitive, and transparent investment policy.

“Tax incentives are not linked to export performance, but to the strategic or territorial importance of the investment.”

Internal Competitiveness: Structural Challenges

According to the Costa Rican Free Trade Zone Association (AZOFRAS), in order to maintain growth within the regime, the country must address key national competitiveness factors, including:

• Flexible labor regulations that allow operational adaptability in key industries;
• Exchange rate fluctuations affecting financial planning for exporting companies;
• Energy costs, which directly impact industrial production;
• High social security contributions influencing wage competitiveness and talent planning;
• Logistics and digital infrastructure, essential for efficiency and global market connectivity;
• Human capital development, crucial for innovation and productivity in high-tech sectors.

Free trade zones represent a central pillar of Costa Rica’s economic model. Their future depends on the country’s ability to anticipate risks, adapt to global changes, and strengthen cooperation between government, business, and society. They represent more than a special tax system; they embody a development vision based on innovation, stability, and openness.

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For more information, contact:

Philip André, Partner

Lexincorp Central American Law Firm, San José

www.lexincorp.com

Ireland has established itself as one of the world’s most attractive jurisdictions for companies seeking legal certainty, efficiency, and internationally recognised dispute resolution mechanisms. Its combination of a common law foundation, EU membership, specialist courts, and growing technological capability makes it a compelling choice for international business.

A Stable, Predictable Common Law System

Ireland’s common law framework provides reliability through the doctrine of precedent, giving businesses clarity and reducing legal ambiguity. As an English-speaking jurisdiction, Ireland also offers seamless communication and a familiar legal environment for global companies.

An EU Member with Strong Cross-Border Enforceability

As part of the European Union, Ireland benefits from the supremacy of EU law and automatic EU-wide recognition of Irish judgments, with limited exceptions. The country is also a party to key international agreements, including the Lugano and Hague Conventions, thereby enhancing enforceability beyond the EU.

Efficient Courts and Cost-Competitive Litigation

Ireland offers a competitive cost regime compared with jurisdictions such as the UK and the US. The “costs follow the event” principle allows successful parties to recover fees, helping manage financial exposure.

The court structure supports efficient dispute resolution, with the High Court handling major commercial matters and the Circuit and District Courts managing lower-value disputes.

A Commercial Court Built for Speed and Complexity

Ireland’s Commercial Court is highly regarded for its expertise, strict case management, and fast-track procedures. Complex and high-value business disputes are fast-tracked, and more than 60% of cases conclude within a year. Specialist lists—such as Intellectual Property & Technology and Planning & Environment—ensure cases receive expert judicial attention.

A Modern, Streamlined Appeals Process

The Court of Appeal usually hears appeals within 3–5 months, supported by weekly case management sessions held in person and remotely. The Supreme Court focuses on cases of major public importance, processing applications quickly and listing accepted appeals without delay.

A Global Centre for Arbitration and Mediation

Ireland is a leading destination for alternative dispute resolution.

• Arbitration benefits from confidentiality, finality, the UNCITRAL Model Law, and Ireland’s status as a New York Convention signatory.

• Mediation enjoys success rates of 80% and statutory support via the Mediation Act 2017. Courts can also encourage mediation even after litigation begins.

Other ADR mechanisms, such as conciliation and adjudication, offer additional flexibility.

Innovation Driven Courts and Industry Expertise

Ireland is investing heavily in digital transformation. Legal professionals and judges possess deep expertise in sectors such as pharmaceuticals, life sciences, financial services, and technology—reflecting Ireland’s role as a global business hub.

A Supportive Restructuring Environment

Ireland’s insolvency and restructuring framework is creditor-friendly and flexible, with processes such as Examinership and the Small Company Administrative Rescue Process (SCARP) helping businesses navigate financial difficulty efficiently.

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For more information, contact:

Eamon Harrington

Partner & Head of CKT’s Healthcare and Litigation Departments

www.ckt.ie

Every new and existing creation of personal data carries some risk of a possible data breach. Every organisation and data user must have clear policies and procedures for best practices in reporting data breaches and responding to data leakage incidents.

Different jurisdictions have their own criteria or laws governing how organisations should respond to data leak incidents. Most require data users to take all reasonable steps to protect personal data from unauthorized or accidental access, taking into consideration the type of data, potential harm from a breach, and measures to maintain the data's integrity for those who have access to it.

This article provides an overview of the criteria and laws applicable in Globalaw’s Asia Pacific region, including Hong Kong, India, Japan, South Korea, and Taiwan.

Hong Kong

Business operators in Hong Kong are encouraged to voluntarily report data breaches in accordance with the best practices published by the Office of the Privacy Commissioner for Personal Data (PCPD).

Currently, there are no specific criminal penalties for data breaches, although civil liabilities may arise from breaches of contract, confidentiality, and negligence.

The newly enacted Protection of Critical Infrastructures (Computer Systems) Ordinance, expecting to take effect on 1 January 2026, will require the operators of crucial infrastructures in Hong Kong in eight industries — energy, information technology, banking and financial services, air transportation, land transportation, maritime transport, healthcare services, and telecommunications and broadcasting services — to implement security plans and protocols, and report on security incidents. Failure to comply will result in fines ranging from HK$500,000 to HK$5 million.

India

India’s forthcoming Digital Personal Data Protection Act (DPDPA) requires data breaches to be reported promptly to both the Data Protection Board of India and the data principal. If data fiduciaries fail to provide such notice, they could face severe penalties of up to approximately USD 24 million.

Japan

In the event of serious data security breaches in Japan, business operators are required to notify both the Personal Information Protection Commission (JPIPC) and data subjects. The Act on the Protection of Personal Information (APPI) imposes criminal penalties for various improper handling of personal data as well as failure to comply with the JPIPC rectification requests and orders.

South Korea

For any leak of sensitive personal data in South Korea, business operators must notify the Korean Personal Information Protection Commission and the affected data subjects within 72 hours of discovering the leak. Criminal penalties apply to intentional or severe negligence (such as illegal data sales or leaks), along with administrative fines, corrective orders, potential suspension of processing, and public disclosure.

Taiwan

In Taiwan, the Personal Data Protection Act (PDPA) currently requires organisations to notify affected individuals of data breaches only after the relevant facts have been verified. Criminal penalties are imposed for intentional misconduct, with a tiered system of administrative fines for other violations. Notably, proposed amendments to the PDPA announced in March 2025 include increased reporting requirements, and business operators should closely monitor these upcoming changes.

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This article is part of a series by our Globalaw APAC Data Privacy & Protection Taskforce members.

Globalaw’s APAC Data Privacy & Protection Taskforce comprises 15 law firms in the Asia-Pacific region with specialized expertise in advising international companies on how to implement and manage a multijurisdictional data protection program. Taskforce member firms combine a strategic, business-minded approach with cross-border collaboration to help clients build and maintain sophisticated and resilient data practices, effectively mitigate and respond to incidents, and provide sophisticated representation to resolve disputes or regulatory investigations.

Explore the Globalaw APAC Data Privacy & Protection Taskforce brochure for more information and regional contacts.

Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal advice. Information, including laws and statutes, cited are subject to change and is accurate as of 30 June 2025, but readers should verify such current status. We and our member firms shall not be held liable for any loss and/or damage incurred by any person acting as a result of the information contained in this article. Reliance on this content is at the reader’s own risk, and no attorney-client relationship is formed by reading or acting upon this article. Always seek professional legal counsel to ensure compliance with applicable laws and regulations.

With the proliferation of data created each day across internet browsers, social media, digital transactions, streaming, logins, and other channels, many data subjects are uncertain about their data privacy rights: can they be forgotten?

While many countries in the Asia Pacific region follow jurisdictional directives that personal data shouldn’t be kept for longer than necessary for the fulfilment of the purpose for which the data is used, there are some variations in how each jurisdiction handles the “right to be forgotten.” There are also precedent cases and judicial pronouncements that address the “right to erasure” of personal data.

This article provides an overview of the “right to be forgotten” in countries within Globalaw’s Asia Pacific region, including Hong Kong, India, Japan, South Korea, and Taiwan.

Hong Kong

Although there is no explicit “right to be forgotten” in Hong Kong, under the Personal Data (Privacy) Ordinance, data users must ensure personal data is retained only as long as necessary and generally must take reasonable steps to delete the personal data they hold when it is no longer needed, unless statutory exemptions apply.

India

There is no clear statutory provision; the Indian courts have recognized the “right to be forgotten” in some judicial pronouncements.

The Indian judiciary has also attempted to clarify the distinction between “right to be forgotten” and the “right to erasure” in its court decisions.

Further, the forthcoming Digital Personal Data Protection Act (DPDPA) will provide for a statutory “right to erasure” (unless the statutory restrictions apply).

Japan

While Japan does not have an explicit “right to be forgotten," the Act on the Protection of Personal Information (APPI) recognises the right of data subjects to correct, add, or delete their personal data when it is inaccurate.

South Korea

Data subjects in South Korea have the right to access, correct, delete, and suspend the processing of their data, as well as the right to withdraw their consent. Although there is no explicit “right to be forgotten,” it is increasingly recognised in practice as a separate right from the general deletion right.

In common practice, business operators in South Korea often establish a defined retention period and periodically re-request consent.

Taiwan

In Taiwan, although there is no explicit “right to be forgotten,” similar protections are provided under the Personal Data Protection Act (PDPA) through various data subject rights, including rights to access, correct, delete data, and demand the cessation of data processing and use.

In practice, certain Taiwan courts have interpreted constitutional principles of informational self-determination and privacy to support this right, balancing individual rights against public interest when assessing removal requests, thus adapting to emerging digital privacy challenges.

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This article is part of a series by our Globalaw APAC Data Privacy & Protection Taskforce members.

Globalaw’s APAC Data Privacy & Protection Taskforce comprises 15 law firms in the Asia-Pacific region with specialized expertise in advising international companies on how to implement and manage a multijurisdictional data protection program.

Taskforce member firms combine a strategic, business-minded approach with cross-border collaboration to help clients build and maintain sophisticated and resilient data practices, effectively mitigate and respond to incidents, and provide sophisticated representation to resolve disputes or regulatory investigations.

Explore the Globalaw APAC Data Privacy & Protection Taskforce brochure for more information and regional contacts.

Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal advice. Information, including laws and statutes, cited are subject to change and is accurate as of 30 June 2025, but readers should verify such current status. We and our member firms shall not be held liable for any loss and/or damage incurred by any person acting as a result of the information contained in this article. Reliance on this content is at the reader’s own risk, and no attorney-client relationship is formed by reading or acting upon this article. Always seek professional legal counsel to ensure compliance with applicable laws and regulations.

While obtaining informed and voluntary consent from data subjects, organisations should clearly state the reasons for collecting the data, how it will be handled, and how it will be used.

Being transparent with subjects about data collection and use is especially important as data creation has proliferated across social media, streaming, digital transactions, smart devices, logins and other identifying information on search browsers, and the rise of AI and metadata in files.

In practice, the manner in which informed and voluntary data subject consent is conducted may vary from jurisdiction to jurisdiction.

This article explores guidelines and best practices for informing data subjects and obtaining voluntary consent in countries within Globalaw’s APAC region, including Hong Kong, India, Japan, South Korea, and Taiwan.

Hong Kong

In Hong Kong, where the governing body is the Office of the Privacy Commissioner for Personal Data (PCPD), a data user must expressly inform the data subject of the purpose for which the data is to be used on or before collection of the data.

Provision of personal data pursuant to such information by the data subject shall be deemed sufficient consent, which is implied.

However, new consent from the data subject is required if such personal data shall be used for a new purpose. For example, changing policies to begin sharing data with a third-party partner for direct marketing.

For cross-border transfers, the Personal Data (Privacy) Ordinance stipulates, among other requirements, that the data subject must also provide written consent specifically; however, this requirement has not yet come into effect.

India

In India, where the governing body is the country’s Ministry of Electronics and Information Technology (MeitY), principal data subject consent should be free, specific, informed, unconditional and unambiguous.

Also, while seeking consent from data principals, a notice must be displayed informing them about: (i) the personal data and the purpose for which the same has been processed; (ii) the manner in which they may exercise their rights; and (iii) the manner in which the data principal may make a complaint to the board. These basic requirements also apply to consent for cross-border transfer of personal information.

Japan

In Japan, where the governing body is the country’s Personal Information Protection Commission, business operators must clearly outline the purpose of data collection and obtain specific consent for the cross-border transfer of personal information, with certain exceptions.

South Korea

In South Korea, where the governing body is the country’s Personal Information Protection Commission, informed and voluntary consent is essential for collecting and using personal data, unless a legal exception applies.

Additionally, consent for collection, third-party provision, and cross-border transfers must be obtained separately and clearly distinguished.

Since March 2023, amendments have expanded the grounds for data collection to include cases necessary for fulfilling contracts or implementing measures requested by data subjects during the contract formation process. The practical application of these changes continues to develop and adapt.

Taiwan

In Taiwan, where the Taiwanese government is in the process of forming the Personal Data Protection Commission, organisations must expressly inform data subjects when collecting personal data.

Organisations must detail the purposes of collection, types of data, usage scope (including duration, geography, territory, and methods), data subject rights, and consequences of non-disclosure, unless exempt by law. When collection involves planning for cross-border transfers, intended overseas jurisdictions should also be specified.

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This article is part of a series by our Globalaw APAC Data Privacy & Protection Taskforce members.

Globalaw’s APAC Data Privacy & Protection Taskforce comprises 15 law firms in the Asia-Pacific region with specialized expertise in advising international companies on how to implement and manage a multijurisdictional data protection program.

Taskforce member firms combine a strategic, business-minded approach with cross-border collaboration to help clients build and maintain sophisticated and resilient data practices, effectively mitigate and respond to incidents, and provide sophisticated representation to resolve disputes or regulatory investigations.

Explore the Globalaw APAC Data Privacy & Protection Taskforce brochure for more information and regional contacts.

Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal advice. Information, including laws and statutes, cited are subject to change and is accurate as of 30 June 2025, but readers should verify such current status. We and our member firms shall not be held liable for any loss and/or damage incurred by any person acting as a result of the information contained in this article. Reliance on this content is at the reader’s own risk, and no attorney-client relationship is formed by reading or acting upon this article. Always seek professional legal counsel to ensure compliance with applicable laws and regulations.

A Data Protection Officer (DPO) ensures that an organisation’s data collection, processing and use complies with applicable data protection rules and regulations. DPOs are generally data protection experts with specialized knowledge and experience. They provide advice and guidance on best practices, compliance, policies and procedures, education and training, risk management and data breach response protocols.

The rapid pace of data creation, accelerated by content generated by AI, social media, streaming, digital transactions and smart technology, has increased government intervention in data governance and protection.

As such, certain jurisdictions require that companies appoint a DPO, while others strongly recommend it. This article explores the DPO requirements, qualifications and responsibilities in countries within Globalaw’s Asia Pacific region, including Hong Kong, India, Japan, South Korea, and Taiwan.

DPO Requirements by Jurisdiction

Appointing a DPO is a recommended practice rather than a requirement in both Hong Kong and Japan. By contrast, South Korea requires most companies to appoint a DPO, except those with fewer than 10 permanent employees.

In India, DPOs are required for significant data fiduciaries. While Taiwan does not require DPOs, certain industries mandate the designation of data protection personnel.

• Hong Kong: Recommended
• India: Required for significant data fiduciaries (to be notified by the government)
• Japan: Recommended
• South Korea: Required for companies with more than 0 permanent employees
• Taiwan: Required by certain industries to designate responsible personnel

Qualifications of a DPO

For Hong Kong, Japan, Taiwan, and South Korea, there are no mandatory certifications, licenses, or qualifications required before someone can be appointed as a company’s DPO.

While there are also no legal or technical qualification mandates for India, a DPO shall be (a) based in India, and (b) be an individual responsible to the Board of Directors or similar governing body of the significant data fiduciary.

Responsibilities of a DPO

The responsibilities of a DPO vary by jurisdiction and, in some cases, by industry and are authorized by the governing authority of that jurisdiction.

Hong Kong

Governing Body: The Office of the Privacy Commissioner for Personal Data (PCPD).

The PCPD provides the following recommendations:

• Establish and implement the Privacy Management Programme (PMP), such as maintaining a record of the organisation's data inventory, conducting periodic risk assessments, and providing training and education.
• Review the effectiveness of the PMP, including preparing an oversight and review plan.
• Report regularly to top management on the organization's compliance issues, problems encountered, and complaints received related to personnel.

India

Governing Body: Government of India, Ministry of Electronics and Information Technology (MeitY)

Under the Digital Personal Data Protection Act (DPDP), the DPO shall represent the significant data fiduciary under the provisions of the legislation and be the point of contact for the grievance redressal mechanism.

Japan

Governing Body: Personal Information Protection Commission

A DPO is not subject to any legally mandated responsibilities.

South Korea

Governing Body: The Personal Information Protection Commission

Under the Personal Information Protection Act (PIPA), the DPO handles personal information for business purposes to comply with the regulations. These responsibilities include:

• Overseeing the handling and protection of personal data,
• Establishing internal policies and safeguards,
• Responding to data subject requests (e.g., correction, deletion),
• Managing incident response for data breaches,
• Serving as the liaison with the Personal Information Protection Commission (PIPC),
• Conducting regular audits and training

Taiwan

Governing Body: The Taiwanese government is in the process of forming the Personal Data Protection Commission.

Only specific industries are required to designate responsible personnel, and sector-specific regulations govern their responsibilities.

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This article is part of a series by our Globalaw APAC Data Privacy & Protection Taskforce members.

Globalaw’s APAC Data Privacy & Protection Taskforce comprises 15 law firms in the Asia-Pacific region with specialized expertise in advising international companies on how to implement and manage a multijurisdictional data protection program.

Taskforce member firms combine a strategic, business-minded approach with cross-border collaboration to help clients build and maintain sophisticated and resilient data practices, effectively mitigate and respond to incidents, and provide sophisticated representation to resolve disputes or regulatory investigations.

Explore the Globalaw APAC Data Privacy & Protection Taskforce brochure for more information and regional contacts.

Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal advice. Information, including laws and statutes, cited are subject to change and is accurate as of 30 June 2025, but readers should verify such current status. We and our member firms shall not be held liable for any loss and/or damage incurred by any person acting as a result of the information contained in this article. Reliance on this content is at the reader’s own risk, and no attorney-client relationship is formed by reading or acting upon this article. Always seek professional legal counsel to ensure compliance with applicable laws and regulations.

The Australian Olympic Committee and the Australian Sports Foundation (ASF) have partnered together to launch the Aspiring Australian Olympic Funding initiative. This new initiative is a strategic fundraising platform designed to provide financial support to emerging Summer and Winter Olympians whilst enabling individuals and entities to make fully tax-deductible donations through the ASF, a registered Deductible Gift Recipient (DGR) under Australian tax law.

Under this initiative, all donations of $2 or more made through the Australian Sports Foundation are tax-deductible, providing an incentive for philanthropic giving. Depending on the donor’s marginal tax rate, the effective cost of a donation may be reduced by 32% to 45%, making it a cost-efficient way to support underfunded Olympic sports. For instance, a $1,000 donation could yield a tax refund of up to $450, bringing the net cost down to just $550.

Many of Australia’s Olympic athletes often earn below the national average and personally cover the costs of training, travel, and competition. By using the Australian Sports Foundation’s tax-deductible giving structure, this initiative opens the door for both corporate sponsors and individual donors to make a difference. Contributions not only help ease the financial burden on athletes but also directly support their preparation and performance.

How McInnes Wilson can help?

We provide comprehensive sports law services, supporting athletes, sporting organisations and businesses in contract negotiations, governance, intellectual property, sponsorship agreements and dispute resolution. Our team understands the unique challenges of the sports industry and offers strategic legal solutions to protect rights, manage risks, and ensure compliance with industry regulations.

You can find more information about McInnes Wilson Sports Law and transactional, advisory and tax experience here. Or contact our team:

Michael Fredericks

mfredericks@mcw.com.au

+61 7 3231 0420

Morgan Gallagher

mgallagher@mcw.com.au

+61 7 3231 0684

The Asia Pacific region has experienced a noticeable increase in commercial sports teams recruiting athletes from outside their home countries. For instance, basketball, volleyball and football players in the Philippines are increasingly sought after by Hong Kong, South Korea, and Japan clubs. Similarly, the recruitment of foreign student-athletes, primarily in basketball, volleyball, and football, is rising at the country’s universities and colleges. 

Yet, sports law remains largely unregulated in the Philippines and many other jurisdictions. The absence of clear legal frameworks often creates ambiguity regarding an athlete’s rights and obligations, and many are unaware of their legal protections and responsibilities.

This article explores the key issues and considerations affecting sports law in the Asia-Pacific region.

Contractual Protection

Too often, athletes sign contracts without fully understanding the long-term implications, leading to disputes over payments, sponsorship obligations, image rights, or contract termination terms.

Furthermore, the internationalization of sports has significantly impacted contractual agreements. Contracts involving foreign athletes often raise complex legal issues, such as jurisdictional considerations, applicable law, and cross-border enforcement.

Additional complications arise with young athletes, requiring parental involvement or representation, and raising concerns about consent, capacity, and enforceability.

As a result, athletes and stakeholders, including sports clubs and organizations, national bodies, sponsors, broadcasters, agents, and data providers, are increasingly engaging legal counsel and representation for contract negotiation, regulatory compliance, dispute resolution, and sponsorship agreements.

Athlete & Sponsorship Agreements

Athlete and sponsor agreements and media rights are essential elements of the commercial framework surrounding modern sports. Today’s athletes increasingly act as social media influencers, endorsing consumer products like cosmetics, food, and apparel. 

Athlete agreements typically include compensation, performance KPIs, image rights, media obligations, off-field conduct, injuries, and digital presence. Resembling talent agreements commonly found in entertainment, they tend to be heavily one-sided and complex, particularly when young or inexperienced athletes are involved, placing disproportionate control in the hands of sponsors, teams, or agents.

Sponsorship agreements usually include exclusivity clauses, activation rights, morality clauses triggered by athlete misconduct or reputational risks, and distinctions between team and personal sponsors.

In the Philippines, such arrangements remain primarily informal and are often carried out without written contracts. This lack of formal documentation exposes athletes to considerable legal and financial risks, including potential exploitation, misappropriation of likeness, and non-payment of sponsorship fees.

Media & IP Rights

As athletes continue to commercialize their personal brands, particularly through digital platforms, questions regarding the ownership and control of their name, image, likeness, and other Intellectual Property (IP) assets will necessitate careful legal consideration and clear contractual terms.

Events and competitions are increasingly monetizing sports data, highlights, and digital content, calling for sharper legal focus on trademark registration, licensing, and enforcement, especially regarding digital piracy, counterfeit merchandise, and unauthorized use of content online. 

Media rights involve various legal considerations, including territorial and platform exclusivity, live and non-live content rights, digital distribution protocols, and revenue-sharing arrangements between leagues and athletes. Key concerns include

• Who owns athlete-generated content on social media?
• How is it monetized?
• What happens when it’s shared or sponsored independently of the league or club?

Dispute Resolution

Dispute resolution in sports is increasingly managed through arbitration and mediation. Institutions like the Court of Arbitration for Sport (CAS) are highly effective in preserving the integrity of sports by confidentially and efficiently resolving cross-border disputes and maintaining procedural fairness across jurisdictions.

Notable examples include doping appeals, disputes over athlete eligibility in international tournaments, and conflicts arising from broadcasting and sponsorship agreements.

Given the industry’s accelerating commercialization and globalization, regulatory bodies and legal counsel must stay vigilant in enforcing anti-corruption standards. This includes implementing whistleblower mechanisms, investigating match-fixing allegations, and adhering to codes of conduct set forth by international federations and national governing bodies.

Anti-Doping Laws

The global framework for anti-doping laws and compliance is primarily governed by the World Anti-Doping Agency (WADA), which outlines the World Anti-Doping Code, a unified set of standards designed to promote fairness, integrity, and health in sports. Member countries and sporting bodies are required to implement these standards through domestic legislation and regulatory policies.

The Indonesia Anti-Doping Organization (IADO) rebranded in 2022 to function as a professional and independent body, crucial in lifting WADA’s previous non-compliance sanctions on the country. The National Sports Committee of Indonesia (KONI) has partnered with IADO to promote anti-doping education and campaigns at all sports levels, from national to local. 

Understanding IADO’s regulations and WADA’s standards is essential for ensuring athletes and support personnel are educated about anti-doping rules and compliant with testing procedures. Compliance also helps uphold integrity in sports.

A Specialized Law Partner You Can Trust

As the sports industry expands and professionalizes globally, the need for robust, adaptable, and forward-looking strategies becomes even more urgent. Whether addressing governance, commercial rights, athlete protection, or emerging digital challenges, experienced legal professionals are critical for shaping a transparent, fair, and sustainable sporting environment.

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An increasingly complex landscape for international trade is presenting new challenges for cross-border business. Geopolitical tensions, fluctuating tariffs, and diverging trade policies have introduced significant uncertainty for buyers and sellers internationally. The prospect of increased tariffs disrupts pricing expectations and predictability around international commercial arrangements. In this environment, the mitigation and management of potential tariff risks are paramount for cross-border businesses.

To this end, Incoterms (International Commercial Terms) are important tools to help mitigate risks associated with increased costs caused by tariffs. Incoterms are a set of globally standardized contractual terms used for risk and responsibility management between international commercial entities.

While Incoterms do not directly address tariffs themselves, they can be used to allocate cost and payment obligations to minimize trade disruptions caused by tariffs.

BACKGROUND

Originally developed by the International Chamber of Commerce (ICC) in 1936, Incoterms have evolved over time to address the changing demands of global trade. There are currently a set of eleven (11) internationally recognized Incoterms that are used to provide clarity and consistency in international trade contracts.

The latest iteration, Incoterms 2020, has been updated to reflect modern trade realities.

COMMON INCOTERMS AND TARIFF MITIGATION STRATEGIES

Some of the most common Incoterms used in commercial contracts for tariff mitigation strategies include:

1. Delivered Duty Paid (DDP)

In an unpredictable tariff environment, Delivered Duty Paid (DDP) is an ideal Incoterm for use by buyers seeking price certainty and risk protection from fluctuating tariffs.

Under DDP, the seller delivers goods cleared for import and ready for unloading at a named location. The seller is responsible for the costs and risks associated with final delivery, including the payment of tariffs.

DDP can assist buyers in uncertain tariff situations in multiple ways. Firstly, DDP provides price stabilization for the delivered goods by ensuring that the seller covers any import tariffs. This mitigates against price increases necessitated by changes in tariffs in the destination country. DDP also provides predictable costs by allowing the buyer to know the total landed cost before delivery. Finally, DDP can help to shield the buyer from uncertainty around the risk of increased tariffs during the transportation process. These factors make the use of DDP in commercial contracts particularly helpful for buyers by providing predictability around prices and costs.

2. Ex Works (EXW)

Ex Works (EXW) is an Incoterm that can be used by sellers who want to limit their tariff exposure. EXW is also helpful to buyers interested in managing tariff risks by taking advantage of potentially favorable tariff rates, depending on their location.

Under EXW, the seller ensures that goods are available for shipment at their premises, or another agreed-upon location. The buyer then assumes full responsibility for arranging shipment, transport and meeting customs regulations, including paying applicable tariffs in the importing country.

Under EXW, the seller’s responsibilities end once the goods are made available for transport, thereby limiting their tariff exposure. EXW also gives the buyer control to manage tariff risks based on their location. For example, if the buyer is located in a region with favorable tariff rates or subject to a free trade agreement, the buyer can import the goods at a lower tariff rate than may exist in other regions. EXW also presents opportunities for the buyer to arrange shipping routes with advantageous tariff rates.

3. Free on Board (FOB)

Free on Board (FOB) is technically an Incoterm applicable only to inland waterway transport but used commercially for other modes. FOB is particularly beneficial to sellers looking to minimize their tariff exposure throughout the shipping process.

Under FOB, the seller is only responsible for the costs of clearing goods for export and for their delivery onto a vessel for transport at a named port of departure. As soon as the goods are over the ship’s rail when loaded on to the transport vessel, the buyer becomes liable for risks and costs, including import clearance and tariff payment in the destination country.

Using FOB in commercial contracts minimizes the seller’s tariff risk. It also allows the buyer flexibility to take advantage of shipping destinations that may benefit from lower tariff rates and free trade agreements.

4. Free Carrier (FCA)

Free Carrier (FCA) is an Incoterm that provides flexibility to both the buyer and seller to collaborate on tariff mitigation strategies around advantageous delivery points that may benefit from lower tariff regions or trade agreements.

FCA allows the seller to deliver goods to a carrier at an agreed location, that can be chosen strategically to minimize tariffs for the buyer. Once transferred at the delivery point, the buyer assumes responsibility for import tariffs and customs clearance. FCA allows the buyer more control over customs procedures and can facilitate the use of shipping routes that minimize tariff exposure, depending on the agreed delivery point. Under FCA, both the seller and buyer can benefit from tariff risk minimization.

The use of Incoterms provides businesses with the opportunity to be proactive in managing commercial activities in the face of increasing tariff threats. Counsel can assist in identifying and implementing appropriate Incoterms to address specific considerations around optimizing supply chains, leveraging trade agreements and other risk allocation strategies to ensure smooth international transactions in the current global trade environment.