Dentons Insights
When the Levy Breaks: A Surge of Consumer Class Actions Pursue IEEPA Tariff Expenses from Businesses
The Supreme Court’s recent ruling invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has created a morass of follow-on litigation.
EU Inc.: a new company form for a more integrated Europe
Ireland: The proposed EU Inc. is easy to summarise at headline level: a new optional EU-wide company form, designed to be incorporated quickly, run digitally and used across the single market. But that description does not quite capture all that is significant about the proposal.
2026 NDAA Creates New Strategic Opportunities Regarding Nontraditional Defense Contractor Status
The current administration has been clear in its attempt to scale back on onerous compliance requirements, as part of an ongoing overhaul of federal acquisition policy. The 2026 National Defense Authorization Act (NDAA), signed in to law in December 2025, materially reduces certain compliance burdens for nontraditional defense contractors (NDCs).
Back to the Past: 5th Circuit Refuses Stay, Requiring Parties to File HSR Under “Old” Form
United States: On March 19, 2026, the Fifth Circuit Court of Appeals denied the Federal Trade Commission’s (“FTC”) motion for stay pending appeal in the Chamber of Commerce v. FTC (No. 26-40094). The Chamber case challenges the Federal Trade Commission’s (“FTC”) revised rules and reporting form that merging parties must file under the Hart Scott Rodino Antitrust Improvements Act of 1976, as amended (“HSR Act”).
Decree 29/2026/ND-CP – Establishing professional legal infrastructure for carbon trading floors in Vietnam
Vietnam: On January 19, 2026, the Government issued Decree No. 29/2026/ND-CP detailing the operation of domestic carbon exchange ("Decree 29"). This is a landmark legal document, realizing Vietnam's commitments to reduce greenhouse gas emissions by applying the operating model of the financial market to the environmental sector. This Decree establishes a strict management ecosystem between the Ministry of Finance, the Ministry of Natural Resources and Environment and financial institutions.
New Ride-Sharing Regulation Under Thailand’s Digital Platform Services Law
Thailand: The Electronic Transactions Commission (the “ETC”) has issued a new notification regulating ride-sharing services which will take effect on 31 March 2026. The ETC has assigned an official nickname to the notification as the “Ride Sharing Platform Notification.” Its full title is the “Notification of the Electronic Transactions Commission on Additional Operational Requirements for Digital Platform Service Business Operators Providing Public Hire Car or Motorcycle Taxi Services with Specific Characteristics under Section 18(3) of the Royal Decree on Digital Platform Services Businesses Required to be Notified B.E. 2565 (2022) (the ‘DPS Law’), B.E. 2568 (2025).”
UK People, Reward and Mobility Newsletter – March 2026
United Kingdom: Each month, we look at some of the key employment, pension and immigration issues affecting our clients' workforces. In this edition, we explore: the proposed value for money framework for workplace defined contribution schemes; when tribunals may reduce compensation in a procedurally unfair dismissal; and the intersection between TUPE and discrimination risks. We also bring you our quarterly horizon scan for employment law.
ATO crackdown on SMSFs tops superannuation priorities for 2026 and Division 296 tax introduced
Australia: At the 2026 SMSF Association National Conference, ATO Deputy Commissioner Ben Kelly announced a major regulatory crackdown on self-managed superannuation funds in response to ongoing trustee mismanagement. Despite clear ATO warnings, prohibited loans, illegal early access, non‑lodgement and emerging concerns around financial abuse remain widespread in a sector now holding over AU$1 trillion in assets. The article outlines the key behaviours attracting heightened enforcement, the significant personal consequences for trustees, and the practical compliance priorities for 2026, alongside the introduction of the new Division 296 tax, which will materially increase tax burdens for high‑balance SMSFs from 1 July 2026.
Global class and collective actions: Recent trends and developments
Class action and collective redress regimes continued to expand and evolve across jurisdictions, increasing litigation risk for businesses operating globally.
Creating habitat before BNG is secured: what are the risks?
United Kingdom: With the roll-out of mandatory Biodiversity Net Gain (BNG), many local authorities and habitat bank providers are asking a practical question: can habitat creation or enhancement works begin before a site is legally secured and registered, and still count later for BNG?
IR Insights Podcast: Payroll under pressure: Compliance essentials
Australia: In this episode of IR Insights, Partner Helene Lee and Senior Associate Angela Cartwright provide an overview of the key legal cases and laws impacting on pay compliance in 2026 and what employers cannot afford to get wrong.
Russia is closing its pharmaceutical market to foreign manufacturers
Russia has restructured state pharmaceutical procurement to progressively exclude foreign manufacturers who do not act. The mechanism being used is the “second-out” rule: Where a qualifying local competitor submits a bid in a Russian state tender, the foreign manufacturer’s bid is rejected—regardless of price or quality. This principle has applied to the Essential Drug List since January 2025 and is expected to extend at least to the Strategic Drugs List in July 2026.
Payroll Under Pressure - Compliance essentials
Australia: In this session, we provide an overview of the key legal cases and laws impacting on pay compliance in 2026. Join Partner Helene Lee and Senior Associate Angela Cartwright as they outline what employers cannot afford to get wrong.
Under the spotlight: Payroll compliance in Australia
Australia: Australia’s payroll compliance landscape continues to change. As the regulatory spotlight intensifies, proactive compliance is essential. For an overview of key payroll risks, recent enforcement trends, and the practical steps employers should take, read the full article.
Data Privacy, AI, and Technology Newsletter | March 2026
India: Welcome to the March 2026 edition of the Data Privacy, AI and Technology Newsletter. This issue highlights key regulatory and policy developments shaping India’s digital and technology landscape, including cybersecurity guidelines for space systems, new standards for AI infrastructure and data centres, and amendments to intermediary rules addressing synthetically generated content and stricter compliance timelines. It also covers emerging trends from the India AI Impact Summit and NITI Aayog’s roadmap for scaling India’s technology services sector in the AI era.
Cross-board membership in Nigeria: Aligning with global governance best practices
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.
FCPA Enforcement Update: Federal Priorities Shift, State Enforcement Rises, and Congressional Action Signals Future Risk
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.
New York Takes Aim at QSBS: Proposed Bill Would Disallow Small Business Stock Gain Exclusion Retroactively
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”).
Digital environment in courts: New procedural framework under Resolution No. 01/2026/NQ-HDTP
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.
The New Zealand FIF Rules: Patched, Not Fixed
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.
