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Creating habitat before BNG is secured: what are the risks?

25.03.2026

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

25.03.2026

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

25.03.2026

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

25.03.2026

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

25.03.2026

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

24.03.2026

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

24.03.2026

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

24.03.2026

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

24.03.2026

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

24.03.2026

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

24.03.2026

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.

Proposed ban on upwards-only rent reviews

24.03.2026

United Kingdom: The English Devolution and Community Empowerment Bill proposes amendments to the Landlord and Tenant Act 1954 to prohibit upwards-only rent review provisions in commercial leases in England and Wales. With the Bill having reached Report stage and further movement expected in the coming weeks, the proposed reforms now warrant closer attention.

Residency of New Zealand by investment

24.03.2026

New Zealand: New Zealand continues to position itself as an attractive destination for global capital and talent, with immigration policy increasingly focused on attracting high-value investment and internationally connected individuals. The Active Investor Plus visa forms part of this strategy, providing a pathway for high-net-worth individuals to obtain residency in New Zealand through investment, while also creating long-term personal, business and investment connections in the country. This guide outlines the key features of the Active Investor Plus visa and summarises the New Zealand tax considerations relevant to investor migrants, including tax residency, transitional tax residence rules, trusts and the taxation of foreign investments.

Proposed legislation on pay transparency and platform work

23.03.2026

Czech Republic: Significant changes to the employment law are on the horizon. New legislation from the Ministry of Labor and Social Affairs aims to reflect EU directives on pay transparency and platform work.

Proposed legislation on pay transparency and platform work (in Czech)

23.03.2026

Czech Republic: Significant changes to the employment law are on the horizon. New legislation from the Ministry of Labor and Social Affairs aims to reflect EU directives on pay transparency and platform work.

Standstill in Running Waters: Overview of the Impact of the Strait of Hormuz Closure on India

23.03.2026

India: Discover how the closure of the Strait of Hormuz is reshaping India’s energy security, exposing critical dependencies and triggering widespread disruption across supply chains, while driving immediate economic fallout through rising procurement costs and constrained logistics, and ultimately redefining risk allocation, regulatory responses and the landscape of contractual and insurance disputes.

Geopolitically de-risking your business

23.03.2026

South Africa: Periods of sustained geopolitical tension tend to reshape how global businesses structure operations, manage risk, and deploy talent. Recent instability across parts of the Middle East has caused an interruption in expected productivity and accelerated a broader trend toward operational diversification, security resilience, and reduced reliance on single regional hubs.

UK government consults on accelerating electricity network connections for strategic demand

23.03.2026

United Kingdom: In November 2025, Ofgem announced that it would be building on the TMO4+ connections reform package by turning its focus to the reform of demand connections.

When geopolitics disrupts performance: navigating contractual issues amid conflict

23.03.2026

United Kingdom: In what is now the fourth week of the Middle East conflict, disruption to oil and gas supplies and shipping lines remains a persistent problem, with recent reports of severe damage to the world's largest LNG facility in Qatar and thousands of vessels stranded in the Gulf following the near-closure of the Strait of Hormuz. While several major energy companies have already declared force majeure on their contracts, the ongoing nature of the crisis and likely downstream impact mean that it remains important for businesses which may face eventual disruption to review their contracts and consider how best to protect their legal position.

Hong Kong Court clarifies that commissions and profit share are “wages” and variation of employment contract can be by conduct

23.03.2026

Hong Kong: In a recent significant decision for employers operating commission based or profit share remuneration structures, the Hong Kong Court of First Instance has clarified: when commission and profit share payments constitute “wages” under the Employment Ordinance; how and when employment contracts may be validly varied by conduct; and the limits on relying on audits or compliance issues to withhold employee remuneration.