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Retrospectivity and the leaseholder protections of the Building Safety Act 2022
United Kingdom: Building safety issues in high-rise buildings have never been more prominent. The costs of remediating such issues can be substantial, often reaching millions of pounds. Understanding when and how you or another party could be liable is therefore critical
Franchising Fundamentals & Why It’s a Hot M&A Commodity
In part one of our Franchising M&A series, host Danny Wakeling, Partner and National Co-Lead of the M&A Group is joined by Helen Fotinos, a Partner in Dentons’ Toronto Corporate Group; Global Head, Franchising and Distribution; and National Lead of our Retail Group to break down the fundamentals of franchising and explore why it’s a hot commodity in the M&A world.
Cannabis Client Alert – Week of August 18, 2025
United States: Dentons partners, Joanne Caceres and Eric P. Berlin, along with Senior Managing Associate, Lauren Esteves, drafted an article titled, “Rescheduling Misconceptions and Responses.” With the recent news on President Trump’s potential move on rescheduling earlier this month, they shared some insights as to what this would mean for the cannabis industry.
Canadian M&A in the second half of 2025: Winning in a market where speed and certainty matter most
Canadian M&A entered 2025 under pressure, tariffs on the horizon, inflation still biting and the lowest deal count in two decades. Yet by mid-year, value had surged. Dealmakers describe a selective but busy market driven by a handful of large energy and infrastructure transactions.
Landmark Scottish Tribunal decision on LBTT treatment of Lease Variations
Scotland: The recent decision from the First-tier Tribunal (Tax Chamber) in Archer (UK) Limited v. Revenue Scotland considered a commercial lease originally granted under Stamp Duty Land Tax (SDLT) (the predecessor to the Land and Buildings Transaction Tax (LBTT) regime in Scotland) which was, after the implementation of LBTT, extended by five years pursuant to a Minute of Variation entered into in July 2020.
Recent amendments to the RMA – What are the key changes?
New Zealand: In this article we summarise the key changes which the Bill will introduce. These changes have the potential to impact a wide range of infrastructure, rural and urban activities and will provide more direction in relation to planning for natural hazards and emergencies.
When Enforcing Arbitral Awards Against Foreign States, U.S. Courts Must Independently Review Jurisdictional Questions
Hulley Enterprises Ltd. et al. v. Russian Federation (D.C. Cir. Aug. 5, 2025) On August 5, 2025, the U.S. Court of Appeals for the D.C. Circuit penned another chapter in the Hulley Enterprises, Ltd., et al. v. Russian Federation saga, vacating the D.C. District Court’s November 2023 decision denying Russia’s motion to dismiss for lack of subject-matter jurisdiction.
Dentons advises C1 Fund Inc. on its IPO
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.
AI in the financial sector: The Autorité des marchés financiers publishes draft guidelines
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.
Schemes, Redress and Litigation
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".
Unlocking infrastructure potential in the Pacific: Challenges and strategic pathways
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 appointed as a member of the Seodaemun-gu Election Commission
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.
Green credit green bonds and green taxonomy
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 Greenlights Investment Banks, Marking a New Chapter in Global Finance
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?
Closing the disability employment gap: a renewed focus for UK employers
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.
Developments in the transfer pricing treatment of stock-based compensation
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 participates in KOSA event supporting digital innovation companies’ entry into global markets, delivers presentations on IP, international contracts, and customs
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).
An overview of the Upstream Petroleum Fees and Rents (temporary) Regulations 2025
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.
Episode 82: Leading a multigenerational family business in the RV industry
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.
Rescheduling Misconceptions and Responses
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.”