In a case that benefits those involved in the secondary market for UK debt (and ultimately UK borrowers), the Court of Appeal has confirmed that a long-established Irish secondary debt operation should be entitled to treaty relief in respect of withholding tax on interest, even though it had acquired the debt claim from a person which was not itself entitled to relief.

Global law firm Norton Rose Fulbright is celebrating the 50th anniversary of its Hong Kong office, marking half a century of advising clients across Asia on their most complex, high‑value and strategically important matters.

The Electricity (Amendment) Rules, 2026 (the Electricity Amendment Rules) were announced by India’s Ministry of Power on 13 March 2026. The Electricity Amendment Rules amend Rule 3 of the Electricity Rules, 2005 which set out the requirement for a captive generation plant.

Pension Schemes Act 2026 is now law, as focus shifts to delivery and implementation

New updates from TPR and PMI on pensions dashboards.

PASA guidance highlights the value of holding data to calculate contingent spouse pensions and outlines possible calculation approaches.

Trustees encouraged to step up scam warnings and point members to the FCA Firm Checker tool.

TPR has added two green breach examples on dashboards to its breach reporting guidance.

Canada: Join Heather Barnhouse, Partner in our Edmonton office, as she explores women in leadership and entrepreneurship, and the ecosystem that supports them. In episode 99, Heather welcomes Rebecca Saunders, a family physician practicing in Alberta, to discuss her book project, Eight Saturdays, inspired by her friend Leslie’s terminal pancreatic cancer diagnosis and her question of what to do with “eight Saturdays” left. Rebecca reflects on the rewards and challenges of longitudinal family medicine, contrasts Canadian and U.S. healthcare access, and shares how Leslie chose fun, connection, and candid boundaries over focusing on cancer. They explore how adopting an “eight Saturdays” lens can clarify priorities, reduce regrets, and prompt practical planning (like wills and insurance) so time can be spent on what matters most, ahead of the book’s May launch with worksheets and workshops.

Last month, for the first time, the Ninth Circuit issued an opinion establishing a three-factor balancing test for entities that notify their users of updated terms of service by sending out mass emails conveying those terms.

New Zealand: In our fourth edition of Transforming Challenges into Opportunities we bring together perspectives from our infrastructure specialists on the issues that matter most as New Zealand charts a more resilient future, as well as including a global look at how we can build this.

Dentons, the world’s largest law firm, has strengthened its Australasian disputes capability with the promotion of Gertrude Tamade to Litigation Partner in its Papua New Guinea office.

Uzbekistan: Amidst a volatile geopolitical landscape, Uzbekistan seeks to redefine its role in the global economy with the establishment of the Tashkent International Financial Centre ("TIFC"). For large international businesses seeking new markets, diversified risk exposure, and a stable regulatory environment, the TIFC presents a compelling proposition: a purpose-built financial hub at the crossroads of Central Asia, offering robust property rights protections, minimised political and regulatory risk, streamlined market entry, and substantial tax incentives - all underpinned by the 'Uzbekistan 2030' national development strategy.

Australia: Treasury has released draft changes to Australia’s foreign investor capital gains tax rules. The proposed reforms will broaden the CGT base for foreign investors back to 2006. Importantly, contrary to the announcement in 2006, in addition to land, assets fixed or installed for use on land will fall within the CGT tax base. The proposed amendments undermine Australia’s reputation in the foreign investment market.

A temporary CGT discount for certain renewable energy disposals is available, but only in limited circumstances. Foreign investors should assess exposure early and plan exits carefully.

Norton Rose Fulbright has been recognized by U.S. News & World Report as one of the best law firms to work for in 2026.

On February 13, 2026, Quebec’s public inquiry into managing the modernization of the Société de l'assurance automobile du Québec’s computer systems (the Commission) released its report (Gallant Report) (in French only).

On April 22, 2026, the Consumer Financial Protection Bureau published a final rule amending Regulation B, which implements the Equal Credit Opportunity Act.

Top 10 Q&A for joint ventures across a number of jurisdictions

Costa Rica: Costa Rica takes an important step in protecting workers during the breastfeeding period. The new Law 10895 introduces changes that directly impact employers’ obligations and workforce management within companies. This matter requires immediate attention. Therefore, our Labor Law team has prepared an analysis to help understand its practical scope.

Ongoing volatility with U.S. tariffs is creating heightened exposure to securities class actions for public companies. As tariff regimes shift rapidly—through executive orders, judicial rulings, pauses, and reinstatements—companies may face lawsuits if their public disclosures fail to keep pace.