Dentons is pleased to announce the closing of an Initial Public Offering (“IPO”) for C1 Fund Inc. Dentons Venture Technology, Capital Markets and Fund Compliance teams advised C1 Fund on its registration and IPO on the NYSE closing on August 8, 2025, and also advised C1 Advisors LLC, an affiliate of the Fund that will serve as investment adviser to the Fund, in connection with its registration with the SEC.

On July 3, 2025, the Autorité des marchés financiers (AMF) released draft guidelines on the use of artificial intelligence (AI) in the financial sector. This Québec initiative is part of a broader global trend toward proactive regulation of emerging technologies. The draft guidelines are open for public consultation, and stakeholders are invited to submit comments by November 7, 2025.

United Kingdom: Felicity Ewing, Luci Mitchell-Fry, Katharine Harle, Alex Moezi and Antonia Tjong have published an article in Butterworths Journal of International Banking and Financial Law (JIBFL) titled "Schemes, redress and litigation: approaches to dealing with mass consumer liability events".

Australia: This article provides an overview of the complex and evolving infrastructure landscape in Pacific Island countries. It outlines persistent challenges including technical capacity gaps, fragmented procurement systems, financing constraints and geographic isolation, alongside emerging opportunities such as modular infrastructure, digital platforms and regional integration initiatives. Drawing on recent reports and case studies, the article highlights the importance of aligning donor expectations with local realities, strengthening regulatory and institutional frameworks, integrating climate resilience and disaster risk reduction, and fostering inclusive community partnerships.

Seul-Ah Kim, an attorney at Dentons Lee, has been appointed as a member of the Seodaemun-gu Election Commission, following a recommendation from the Seoul Bar Association.

Vietnam: The country has just taken a major leap in sustainable finance with new rules on green credit, green bonds, and a detailed green taxonomy under Decision No. 21/2025/QD-TTg. From tax breaks for green bonds to a 45-project list defining what’s truly “green,” this legal framework could reshape how capital flows into eco-friendly sectors. Here’s what businesses and investors need to know to ride the wave of Vietnam’s green transition.

El Salvador: El 17 de agosto de 2024 la Asamblea Legislativa aprobó la Ley de Bancos de Inversión, una normativa que revoluciona el panorama financiero porque permite la creación de bancos especializados en gestión de activos, asesoría financiera, fusiones y adquisiciones, financiamiento estructurado y análisis de mercado ¿Qué impacto tendrá en el futuro de las inversiones en la región? ¿Cómo atraerá capital internacional y generará oportunidades estratégicas? ¿Por qué El Salvador está en camino a convertirse en un hub financiero regional?

United Kingdom: Recent developments signal a renewed focus on tackling the disparities causing the disability employment gap. We highlight some of the barriers for disabled individuals and provide some practical steps employers can take for a fairer, more inclusive workplace.

The Netherlands: The transfer pricing treatment of stock-based compensation (SBC) remains a complex and evolving area for multinational enterprises (MNEs) and tax authorities. As MNEs increasingly rely on SBC to attract and retain talent across jurisdictions, questions persist regarding the appropriate treatment of these awards in intercompany transactions. Although some OECD guidance and case law provide a foundation, the practical application remains nuanced and often varies across jurisdictions.

Dentons Lee announced that on August 7, Attorneys Seul-Ah Kim and Sung-Eun Ahn participated as legal advisors at an event hosted by the Korea Artificial Intelligence Software Industry Association (KOSA).

Nigeria. In May 2025, the Nigerian Upstream Petroleum Regulatory Commission (the "Commission") issued the Upstream Petroleum Fees and Rents (Temporary) Regulations (the "Fee Regulations"), pursuant to its powers under section 216(5) of the Petroleum Industry Act 2021. Although intended as an interim measure with a six-month validity period, the Fee Regulations aim to address uncertainties regarding the fees and rents payable for upstream petroleum operations, pending the outcome of the Commission's stakeholder consultations.

Canada: Join Heather Barnhouse, Partner in our Edmonton office, as she explores women in leadership and entrepreneurship, and the ecosystem that supports them. In episode 82, Heather is joined by Sarah Baptiste, CEO of ArrKann Trailer & RV, a third-generation, family-owned business with five locations across Alberta. Sarah shares how she unexpectedly found her path in the family business and how she now leads with a focus on building a strong, communicative culture.

United States: President Donald Trump says his administration is “looking at” a proposal to reschedule marijuana and will “make a determination over the next few weeks.”

Germany: A revised version of the regulatory technical standards, entered into force on 22 July 2025. The Subcontracting RTS specify the elements that a financial entity must determine and assess when subcontracting information communication technology services supporting critical or important functions.

In January 2025, the BC Court of Appeal confirmed the existence of the Shimco lien claim and held that while the Act permits the posting of security to discharge a lien claim against title to land, the Act does not provide mechanism to discharge Shimco lien claims by posting security.

Ukraine: On 29 July 2025, the National Energy and Utilities Regulatory Commission adopted a set of important amendments to implement mechanisms provided for in the primary legislation.

Australia: Karen Walker’s successful opposition of the Runaway The Label mark has highlighted the importance of conducting searches prior to use and filing of a brand and as a trade mark.

New Zealand: A recent High Court decision offers a cautionary tale for commercial landlords and tenants when it comes to understanding the operation of CPI rent review clauses in commercial leases. The dispute in A & H (Kumeu) Ltd v Kumeu Playschool Ltd [2025] NZHC 843 centred on a fundamental misunderstanding of how the Consumer Price Index (CPI) works, leading to a drawn-out legal process with significant costs. To read more click here.

Since 1981, it’s been possible to leave a Qualified Terminable Interest Property Trust (commonly called a “QTIP Trust”), for the surviving spouse’s lifetime benefit and still deduct its full value on the Federal estate tax return of the first spouse to die.

In January 2025, the BC Court of Appeal confirmed the existence of the Shimco lien claim and held that while the Act permits the posting of security to discharge a lien claim against title to land, the Act does not provide mechanism to discharge Shimco lien claims by posting security.