Australia: The distinctions between hyperscale, enterprise and retail data centres share a defining feature: revenue is derived primarily from leasing physical infrastructure (space, power and connectivity) to customers who install and operate their own computing equipment. A fourth category of asset is now emerging that departs from this model.

Australia: This opening article begins with a market overview of data centre assets in the Australian market and how their revenue models, risk profiles and contractual structures influence financing outcomes. The rest of the article explores the most prominent asset class in the Australian market: wholesale or hyperscale data centres, focussing on how their revenue model, contractual structure and risk profile shapes financing outcomes.

Tanzania: Tanzania's Finance Act, 2026 marks an important shift in the country's mining investment landscape, not because it fundamentally amends the Mining Act itself, but because it changes the fiscal significance of framework agreements. While the only direct amendment to the Mining Act is the establishment of the Mineral Survey Fund under section 149A, the more consequential reforms are found in the tax legislation, where framework agreements have become the gateway to a range of construction-phase fiscal incentives, including excise duty remission, income tax exemptions and VAT relief. At the same time, Parliament has introduced stricter compliance obligations and penalties for misuse of those incentives. The reforms point to a broader policy shift.

United Kingdom: The revised AIM Rules for Companies (the AIM Rules) came into force on 5 August 2026. The amendments constitute the biggest changes to the AIM Rules in two decades and are designed to reinforce the market’s focus on growth for companies, founders and investors.

The application of the Construction Act's transition provisions, particularly section 87.3, and the definition of “improvement” and "owner," have been central to recent judicial interpretations in Ontario.

The Netherlands: In a recent tax dispute, the Paris Administrative Court of Appeal dealt with the issue of corporation tax deduction in lieu of intra-group trademark royalties paid by French subsidiaries to their foreign parent.

Costa Rica: Costa Rica’s real estate market continues to evolve. Today, the true competitive advantage lies not only in developing projects, but in the ability to strategically manage assets and maximize the value they generate over time. In this article, Eduardo Zúñiga, Managing Partner of our Costa Rica office, explores how the transition to Asset Management can transform real estate development, unlock new investment opportunities, and strengthen the sector’s competitiveness. Global transformations are also reshaping the way we approach urban development. At Dentons, we help our clients navigate that transformation and turn it into reality.

New Zealand: The Supreme Court of the United Kingdom has issued a judgment  concerning the standard of behaviour required of a company director, when the director genuinely disagrees with his or her fellow directors as to the best way forward for achieving success for the company.

New Zealand: In this edition of the Echo, with the general election on the horizon, we set out the key superannuation and KiwiSaver policies proposed by New Zealand's main political parties, and what those proposals mean in practice for employers. We also discuss the Employment Court's recent decision in Johnston v Te Whatu Ora, which clarifies the obligations on employers when making notifications about an employee to a professional body under the Health Practitioners Competence Assurance Act. Finally, we explore the question of whether New Zealand employers can lawfully offer targeted leave entitlements, such as caregiver or menopause leave, and what considerations arise when doing so, particularly in light of the incoming Employment Leave Bill.

The Trump Administration's campaign against diversity, equity, and inclusion (DEI) has moved from rhetoric to regulatory reality.

Canada: Join Heather Barnhouse, Partner in our Edmonton office, as she explores women in leadership and entrepreneurship, and the ecosystem that supports them. In this episode, Heather welcomes Rachel Mielke, founder and CEO of Hillberg & Berk. Rachel shares how she turned a kitchen-table jewelry business into one of Canada's leading retail brands. She discusses the realities of scaling a company, leading through uncertainty, and building a loyal customer community while staying true to the creative vision that inspired the business from the start.

Poland: On 4 August 2026, the Act amending the Labour Code and the Code of Civil Procedure was published in the Journal of Laws, introducing significant changes in the area of prevention of mobbing and unequal treatment in employment.

Australia: Tamara Sims, Partner and National Head of Pro Bono, and Hugo Morgan, Solicitor will discuss the pro bono practice at Dentons and Tamara’s personal journey as a leading pro bono lawyer. This episode will look at the importance of pro bono work in a commercial lawyer’s practice and how Dentons supports its lawyers to engage in pro bono matters.

United Kingdom: The draft regulations and TPR's accompanying statement provide important insight into how the new surplus regime is intended to operate and the challenges trustees and employers are likely to face.

Costa Rica: Costa Rica’s real estate market has reached a new level of maturity. The next stage of its evolution no longer depends solely on the development of new projects, but on the ability to strategically manage assets throughout their entire lifecycle. In this article, Eduardo Zúñiga, Managing Partner of our Costa Rica office, examines why the transition from Property Management to Asset Management can strengthen the sector’s competitiveness, create new revenue streams for developers, and unlock opportunities for investors and the capital markets. Major global transformations are redefining how value is created in the real estate sector. This analysis explores how Costa Rica can lead that evolution.

The Netherlands: In a significant decision delivered on 10 December 2025, the Paris Administrative Court of Appeal dismissed the appeal of ArcelorMittal France, upholding substantial corporation tax adjustments totaling over €2.4 million for the financial year ending 31 December 2008, together with a reduction of tax losses carried forward for the financial year ending 31 December 2009.

United Arab Emirates: The UAE Cabinet has recently declared an "Emergency Financial Crisis" under the UAE Bankruptcy Law, starting on 28 February 2026 with no end date yet. This triggers the application of special debtor-friendly rules under the UAE Bankruptcy Law in onshore UAE.

United Kingdom: The FCA's independent Mills Review looks ahead to 2030, concluding that the UK's existing regulatory framework — including the Consumer Duty, SMCR and operational resilience regime — remains fundamentally sound as AI becomes more autonomous and embedded in financial services. It sets out seven priority recommendations, from monitoring the regulatory perimeter to building the infrastructure for agentic finance, and flags where regulatory expectations are likely to evolve. This piece summarises the key implications and what firms should be doing now.

Oman: In April 2026, the Oman Ministry of Heritage and Tourism (the Ministry) issued Ministerial Decision 1152/2/1/141/2026 Issuing the Executive Regulation of the Tourism Law (the New Tourism Regulations) under the Tourism Law issued by Royal Decree 69/2023 (the Tourism Law).

Africa: For much of the last decade, Africa's fintech story has been one of disruption. New entrants challenged traditional banking models. Mobile money transformed access to financial services. Technology enabled millions of people and businesses to participate more fully in the formal economy. That period of rapid innovation created some of the continent's most exciting growth stories. But fintech is entering a new phase. Today, the question is no longer whether fintech will disrupt financial services. It already has. The more interesting question is what comes next. The future of the sector will be shaped less by disruption alone and more by an organisation's ability to build trusted partnerships, navigate growing regulatory expectations and remain resilient in an increasingly complex environment.