Nigeria: As the business climate evolves in Nigeria, there is a growing demand for seasoned professionals on corporate boards.As the business climate evolves in Nigeria, there is a growing demand for seasoned professionals on corporate boards. It is therefore not uncommon to find familiar faces in multiple boardrooms at the same time.

United States: Three significant developments in the past week underscore the evolving and increasingly complex landscape for Foreign Corrupt Practices Act enforcement. Former Acting Assistant Attorney General Matthew Galeotti publicly acknowledged that the FCPA remains “in the mix,” even if it has to some degree been downgraded as a DOJ priority.

On January 15, 2026, New York lawmakers introduced New York State Senate Bill 2025-S8921, which proposed a notable tax law change requiring New York taxpayers to include in gross income any gain realized from the sale or exchange of qualified small business stock (“QSBS”).

Dentons advised SAB BIO on its $85 million public offering.

Vietnam: On 15 January 2026, the Justice Council of the Supreme People’s Court adopted Resolution No. 01/2026/NQ-HDTP providing guidance on the implementation of procedural and judicial administrative procedures in a digital environment at the People’s Courts (“Resolution 01”), which takes effect from 1 March 2026. The promulgation of Resolution 01 is considered an important step forward in the implementation of procedural activities in a digital environment. The new provisions are expected to enhance the efficiency of case resolution and save time and costs for parties involved in proceedings.

New Zealand: The Finance and Expenditure Committee has reported back on the proposed Revenue Account Method, a targeted amendment to New Zealand’s Foreign Investment Fund rules. The Committee has largely endorsed the original policy design, signalling a cautious and incremental approach to reform, with limited changes to the broader regime.

United Kingdom: The English Devolution and Community Empowerment Bill proposes amendments to the Landlord and Tenant Act 1954 to prohibit upwards-only rent review provisions in commercial leases in England and Wales. With the Bill having reached Report stage and further movement expected in the coming weeks, the proposed reforms now warrant closer attention.

New Zealand: New Zealand continues to position itself as an attractive destination for global capital and talent, with immigration policy increasingly focused on attracting high-value investment and internationally connected individuals. The Active Investor Plus visa forms part of this strategy, providing a pathway for high-net-worth individuals to obtain residency in New Zealand through investment, while also creating long-term personal, business and investment connections in the country. This guide outlines the key features of the Active Investor Plus visa and summarises the New Zealand tax considerations relevant to investor migrants, including tax residency, transitional tax residence rules, trusts and the taxation of foreign investments.