Welcome to August edition of the EU AI & GDPR Monthly Update, bringing you the latest insights into artificial intelligence and data protections.

Scotland: Most of us have heard the saying that ignorance of the law is no excuse. However, a recent Scottish tax case shows that, when it comes to penalties for failing to comply with tax rules, things are not always quite so black and white.

Vietnam: In this context, the Intellectual Property Law 2005, amended in 2025 ("IP Law"), has recorded an important step forward when adding an industrial design protection mechanism for non-physical products.

Ukraine: A recently passed package of amendments to Ukraine’s grid connection procedures may create additional flexibility for grid access, enable more efficient hybrid project configurations and change the economics of co-located BESS projects, but they also introduce technical, tariff and compliance requirements that should be reflected in project structuring, due diligence and financial modeling.

Nigeria: Artificial intelligence (“AI”) is moving rapidly from experimentation into ordinary business operations. Companies increasingly use algorithms to assess creditworthiness, detect fraud, price products, screen candidates, manage investments and identify compliance risks. This raises a fundamental corporate-governance question: when a board authorises an algorithm to make or materially influence a corporate decision, who remains accountable for the outcome?

Nigeria: Artificial Intelligence ("AI") is increasingly being adopted across industries in Nigeria, creating significant opportunities for innovation, efficiency and growth. Although Nigeria has not yet enacted AI-specific legislation, organisations deploying AI technologies must navigate an evolving regulatory landscape shaped by data protection, consumer protection, cybersecurity and sector-specific regulatory requirements.

CEE: In this September 2026 edition, we examine key industry trends, significant issues, legislative developments, and how they translate into risks, challenges and opportunities for all stakeholders involved in the transition of the energy sector in the CEE region.

Canada’s energy and infrastructure sector is entering a period of renewed momentum. Federal-provincial cooperation, expedited approvals processes and a sharper focus on energy security are converging with investor demand for projects that can advance economic growth, environmental objectives and export diversification.

Vietnam: In this context, the Intellectual Property Law 2005, amended in 2025 ("IP Law"), has recorded an important step forward when adding an industrial design protection mechanism for non-physical products.

Tanzania: The Finance Act, 2026 has introduced a significant amendment to section 35(2) of the Bank of Tanzania Act, Cap. 197 R.E. 2023, reducing the maximum amount of temporary advances that the Bank of Tanzania (BoT) may extend to the government from 18% to 14% of the domestic revenue collected in the preceding financial year. Although the amendment appears modest in numerical terms, it is a noteworthy development in Tanzania's public finance framework. 

Middle East: Simple Agreements for Future Equity (SAFEs) have become a common tool for early-stage fundraising because they solve a practical problem. A start-up needs capital now, but the founders and investors may not yet be ready to agree a valuation or complete a priced equity round. The investor provides funds today and receives equity later, typically when a future financing takes place.

This morning event at Dentons will bring together professionals working across development finance institutions, impact investing, sustainable finance and international legal advisory. People who often face similar challenges, operate in comparable markets and regulatory environments, yet rarely have the opportunity to meet each other informally.

Costa Rica: Eduardo Zúñiga analyzes the signals that could shape the M&A market in Central America over the next 24-36 months.

United Kingdom: Returning to work after a career break can bring new challenges, particularly in a fast-moving area like financial regulation. In this episode, we discuss the experience of returning to regulatory law after maternity leave, including balancing career and family life, keeping up with regulatory developments and the importance of a supportive working environment.

United Kingdom: The fourth edition of the Technology and Construction Court (TCC) Guide (the Guide) was published on 1 July 2026. Given the common law, statutory and legal practice developments since 2022's third edition, the updates are generally unsurprising.

New Zealand: The High Court has delivered another decision involving a right of renewal which became an obligation for a commercial tenant. The case is interesting as it is an example of lease drafting where an unwitting tenant can find themselves committed to a further term because they have failed to act, rather than renewing a lease through affirmative action which is the norm.

On September 1, 2026, the Cost Accounting Standards Board (CASB) issued a final rule, effective October 1, 2026, that explains when and how CAS applies to contracts. 91 Fed. Reg. 56056. The final rule increases the monetary thresholds for CAS coverage, changes how CAS applies to indefinite delivery contracts (IDCs), expands agency waiver authority, and, critically, permits exemptions for portions of hybrid contracts.

Singapore: The 22 October 2026 deadline is driving a sharp increase in enquiries from Chinese families with offshore trusts as they assess their potential tax exposure and compliance obligations under China’s new offshore trust regime. Building on Dentons Rodyk’s earlier analysis of China’s Announcements No. 21 and No. 15, this article examines what comes next for families with China-linked offshore trusts as the initial 90-day regularisation window approaches.

Panama: The entry into force of new ITBI rules changes the conditions applicable to the first sale of newly built homes and highlights an element that may prove decisive: the timing of the transaction's formal execution. Tania Solís, Partner in our Panama office, examines these changes and explains what real estate market participants should consider in light of this new landscape.

Poland: The European Commission’s proposed EU ETS reform would make free emission allowances conditional on verified decarbonisation investments in the EU. From 2031, operators would generally need an Invest in EU Decarbonisation Plan, with 20 percent of allowances released only after investment and emissions-reduction targets are met.