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Dentons Insights
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Oman International Financial Centre

07.05.2026

Middle East: On 12 January 2026, His Majesty Sultan Haitham bin Tariq issued Sultani Decree No. 8/2026 establishing the Oman International Financial Centre (OIFC) (the OIFC Law). With that decree, Oman planted a flag. Not tentatively or with half measures, but with the architecture of a jurisdiction that has studied what works elsewhere and elected to build something of its own.

Transfer pricing in practice: key risk areas in IP transactions

07.05.2026

Poland: In the previous edition of the TPcal Newsletter, we kicked off a series focused on topics that most often trigger risk and attract the attention of tax authorities. We started with financial transactions. In this issue – “TP vs. IP” – we turn to one of the most challenging areas of transfer pricing: intangibles.

Policy Newsletter | April 2026

06.05.2026

India: Events in April 2026 underscored a defining feature of India’s economic trajectory: resilience in the face of external volatility, coupled with an increasingly execution-oriented domestic policy framework.

Q1 2026 Africa Mining Bulletin

06.05.2026

Africa: With a strong focus on local content frameworks, our Q1 2026 Africa Mining Bulletin highlights how governments are increasingly prioritising in-country value creation, from employment and procurement to skills transfer and downstream beneficiation. Covering key jurisdictions including Cameroon, DRC, Morocco, Nigeria, Senegal, South Africa, Tanzania, Tunisia and Zambia, it provides valuable insights for investors, operators and stakeholders navigating an evolving and complex regulatory landscape.

CSA Coordinated Blanket Order 33-930 - <em>Exemptions from Certain Personal Information Requirements Under NI 33-109</em>

06.05.2026

On April 30, 2026, the Canadian Securities Administrators (CSA) issued Coordinated Blanket Order 33-930 Exemptions from Requirements to Submit Certain Personal Information Under National Instrument 33-109 Registration Information (the Coordinated Blanket Order), providing harmonized exemptions across all CSA jurisdictions from the requirement for individuals to submit or update certain personal information under National Instrument 33-109 Registration Information (NI 33-109).

Iowa Legislative Session 2026 – Preparing for Change

06.05.2026

The Iowa legislature adjourned Sunday, May 3, and a number of bills have already been signed by the Governor or should be signed in the near future.

Cuba secondary sanctions: White House issues sweeping new authorities

06.05.2026

On May 1, 2026, the White House issued an Executive Order (“EO”) that created for the first time wide-ranging secondary sanctions authorities in the U.S.’s Cuba sanctions program.

Made in Ontario, by mandate: Decoding the 2026 Buy Ontario Procurement Directive

06.05.2026

On March 30, 2026, the Government of Ontario released procurement directives under the Buy Ontario Act (Public Sector Procurement), 2025 that fundamentally reshape how public sector entities in the province procure goods and services.

Key legislative changes brought in by the Corporate and Accounting Laws (Amendment) Act 2025

06.05.2026

Singapore: This article highlights the key reforms introduced under the Corporate and Accounting Laws (Amendment) Act 2025, with the first tranche taking effect on 6 May 2026, aimed at strengthening corporate governance, enhancing accountability and shareholder protection, and streamlining compliance for companies.

The tangled web of related party benefits compliance

06.05.2026

New Zealand: On 4 May 2026 the Financial Markets Authority released its ‘Consultation: Related party transactions insights’. Despite its title, the Consultation Paper takes the form of a regulatory guidance on related party transactions involving registered managed investment schemes (MIS), punctuated by a number of consultation questions. Strip out those questions, and you have the guidance. In this Financial Law insight, we take a bird’s eye view of the Consultation Paper and the regulatory settings for RPBs, pluck out a couple of aspects of potential concern with the draft FMA position and consider what’s missing.

Arbitrate or litigate: Supreme Court of British Columbia reinforces the potentially broad reach of arbitration clauses in construction contracts

06.05.2026

Canada: Construction contracts often include arbitration clauses, providing parties with an alternative path to dispute outside of court. In a recent BC Supreme Court decision, the Court ordered a stay of a lawsuit filed by an owner in favour of arbitration, concluding that although the owner was not technically a signatory to the construction contract containing the arbitration clause, there was an arguable case the owner could be bound by the arbitration clause.

When a DOCA Returns Value to Shareholders — Navigating Section 444G

06.05.2026

Australia: A recent decision of the Supreme Court of Western Australia considered an application under Section 444GA of the Act where Administrators of a Deed of Company Arrangement sought leave to transfer the shares of an insolvent company to in circumstances where that transfer of shares would result in a return to shareholders of the insolvent company which the court referred to as “unique”.

Venture capital opportunities in Canada's defence sector

05.05.2026

With the release of Canada's first “Defence Industrial Strategy” (officially titled Security, Sovereignty, and Prosperity: Canada's Defence Industrial Strategy) in February 2026 and the announcement of significant government-backed investment vehicles, the Canadian defence ecosystem now presents a compelling landscape for institutional and private capital deployment.

The Court of Appeal of Québec clarifies the analysis of the authorization criteria for class actions

05.05.2026

When a judge is seized of an application for authorization to bring a class action in Québec, must they analyze all of the legal grounds invoked by the plaintiff in support of a given claim, or is it sufficient that just one of those grounds is arguable?

Medical Ethics, Free Speech, and Other Employment Issues Under Iowa House File 571

05.05.2026

United States: Iowa House File 571, which is likely to be signed by the governor, amends Iowa Code Chapter 135S to enact the “Medical Ethics Defense Act.” This law is intended to protect the ethical, moral, or religious beliefs/principles held by a healthcare provider or healthcare institution and directs how those principles are supported in the workplace.

The IED Directive amendment is reshaping chemicals management in industry – with potential implications for PFAS

05.05.2026

Poland: The EU is tightening chemicals regulation by integrating hazardous substances, including certain PFAS, into industrial emissions rules under the amended IED Directive. Businesses must now identify, assess, and manage these substances within permits and environmental systems, aligning with evolving REACH requirements and increasing transparency expectations.

When one word can cost you 10 percent of your turnover: the new rules on environmental marketing

05.05.2026

Poland: New EU rules on greenwashing are raising the bar for environmental marketing. From September 27, 2026, businesses must ensure all sustainability claims are clear, specific, and backed by evidence, or face penalties.

Updates to Indonesia’s construction services business licensing regime: key changes from GR 28/2025 and MOPWR 6/2025

05.05.2026

Indonesia: The article highlights what has changed, what remains the same, and the practical implications for compliance.

Supreme Court clarifies scope of principal liability under the appointed representative regime

05.05.2026

United Kingdom: The Supreme Court's decision in Kession Capital Ltd (in Liquidation) v KVB Consultants and others is a significant development for FCA-authorised firms managing appointed representatives (ARs). The judgment, given on 1 April 2026, confirms that the categorisation of clients as retail or wholesale/professional/eligible counterparty is "part" of the business for which a principal firm agrees to accept responsibility.

Tax issues for autonomous vehicle fleets: What Australian operators need to know

05.05.2026

Australia: Autonomous vehicles are edging closer to large‑scale deployment in Australia, with fleet operators expected to lead early adoption. While the technology is advancing quickly, Australia’s tax rules have not changed, meaning existing income tax, GST, and employment tax frameworks will apply in new and sometimes unexpected ways.

In this article, we unpack the key tax considerations for autonomous vehicle fleet operators, from software and IP structuring to depreciation, withholding tax and cross‑border operating models. We also highlight where early decisions can reduce tax risk and improve returns. As AV fleets move from trial to reality, tax planning may prove just as important as technology strategy.