The Qualified Opportunity Zone program, established under the 2017 Tax Cuts and Jobs Act and subsequent rulemaking, was created to promote economic development and job creation in low-income communities by offering significant federal tax incentives to investors for development in those communities.

Vietnam: On 31 December 2025, the Governor of the State Bank of Vietnam (“SBV”) issued Circular No. 77/2025/TT-NHNN (“Circular 77/2025”), amending and supplementing a number of provisions of Circular No. 50/2024/TT-NHNN on security and safety requirements for online services in the banking sector. This Circular takes effect from 1 March 2026. The objective of Circular 77/2025 is to enhance the security and safety of online service systems in the context of increasingly sophisticated cybercrime, particularly fraud schemes involving deepfake technology, malware, and “shell” or fraudulent corporate accounts used to misappropriate users’ assets in cyberspace.

Vietnam: According to the latest Report on Economic Concentration Control issued by the Vietnam Competition Commission (“VCC”), Vietnam’s M&A market has recorded a clear recovery. Against the backdrop of a dynamic market and increasingly diverse forms of economic concentration, the new provisions under Decree No. 102/2026/ND-CP dated 31 March 2026 (“Decree 102/2026”), which amends and supplements several articles of Decree No. 75/2019/ND-CP on administrative sanctions in the field of competition (“Decree 75/2019”), demonstrate a clear trend: increasing sanction levels and tightening compliance obligations for economic concentration. Decree 102/2026 will take effect on 20 May 2026.

Vietnam: On 31 December 2025, the State Bank of Vietnam (the “SBV”) issued Circular 66/2025/TT-NHNN to amend and supplement several provisions of Circular 34/2024/TT-NHNN concerning the reissuance of bank licenses and the supplementation of operational contents to bank licenses. These amendments are not merely technical adjustments to align with the SBV’s new organizational structure, but also clearly reflect a reform trend in three main directions: (i) reallocation of regulatory authority; (ii) shortening of administrative processing time; and (iii) gradual digitalization of licensing procedures. These changes are expected to improve administrative efficiency while creating more favorable conditions for credit institutions to expand their operations.

Australia: In this episode of IR Insights podcast, Partner Paul O’Halloran and special guests Michael Zappone and Deiter Lehmann from Nominis Communications discuss how to mitigate PR and reputational risks.

Australia: A PR disaster can be catastrophic for a business especially if it becomes a media story but sometimes the coverup is worse than the crime. Join Paul O’Halloran, Partner and special guests Michael Zappone and Deiter Lehmann from Nominis Communications in this discussion about what makes a story and how to mitigate Public Relations and reputational risks.

Norton Rose Fulbright’s US Co-Head of Environmental and Mass Tort Scott Burton (Los Angeles and Washington, DC) has been selected to Los Angeles Business Journal’s Top 100 Lawyers 2026 list.

Global law firm Norton Rose Fulbright is pleased to announce that 100 of its lawyers have been included on the 2026 Pro Bono Recognition List of England & Wales, published today.

Companies are facing challenge from authorities and from employees in relation to how internal investigations are conducted.

Global law firm Norton Rose Fulbright has advised Tamboran Resources Corporation (NYSE: TBN, ASX:TBN) (Tamboran) on a cross-border capital raise in Australia and the United States to raise up to A$283 million to accelerate development activities across the Beetaloo Basin in Australia’s Northern Territory.

Dentons advised on an US$80 million Series C financing for AcuityMD, Inc., a notable transaction in the artificial intelligence–driven MedTech space that values the company at nearly US$1 billion.

Dentons advised Czech investor Star Capital Finance on the acquisition of the Jantar shopping center in Słupsk from CBRE Investment Management.

United Kingdom: The EU Pay Transparency Directive will reshape pay practices across the EU, with initial obligations applying from June 2026. We outline what businesses with employees in the EU should be doing now to prepare.

New Zealand: We’re always looking for smarter ways of working. That’s why Dentons has partnered with Extraordinary to streamline how we deliver employee benefits, from gift cards to public transport savings.

New Zealand: The High Court has upheld the criminal conviction and sentencing of Anthony Gibson, the former chief executive of Ports of Auckland Limited, for breaching his due diligence duty as an officer under the Health and Safety at Work Act 2015 (HSWA). This decision is significant. The District Court proceedings against Mr Gibson resulted in the first conviction of an officer of a large and complex organisation for failing to exercise appropriate ‘due diligence’ to ensure safety standards were observed.

Australia: In this Q1 2026 edition of our Consumer Quarterly: Australia, we unpack the key regulatory and enforcement developments shaping the operating environment for consumer facing businesses. From mandatory merger reforms and increased ACCC scrutiny to heightened expectations around privacy, cybersecurity, tax compliance and digital workplace safety, this quarter signals a more interventionist regulatory approach. We also examine the growing legal and copyright risks associated with artificial intelligence in marketing and customer engagement. Designed for leaders and in house teams, this edition provides practical insights to help Australian consumer businesses stay compliant, competitive and prepared for what lies ahead.

Prediction markets are at an inflection point, as illustrated by several significant developments.

Welcome to the April edition of Tax insights, keeping you up to date with the latest developments, key takeaways from recent cases and tax trends.

The geopolitical conflict in the Middle East continues to drive volatility of global financial markets across asset classes, including equities, structured products, commodities, energy linked instruments and foreign exchange.

Dentons is proud to announce that Lucinda King and Sarah Wells have been recognised as Future Leaders by NZ Lawyer. Selected from a competitive field of young legal professionals across New Zealand, they have been celebrated for their outstanding achievements, leadership and commitment to the legal profession.