Dentons - Insights

Interrupting the work of independent boundaries commissions found to be unconstitutional

Fri, 08 May 2026 00:00:00 GMT

In Québec (Attorney General) v. Lalande, the Supreme Court of Canada determined that Québec’s provincial Act to interrupt the electoral division delimitation process (the Act), which was found to violate s. 3 of the Canadian Charter of Rights and Freedoms (the Charter), is not saved by s. 1 of the Charter.

Irish High Court reinforces pro-arbitration approach

Fri, 08 May 2026 00:00:00 GMT

Ireland: The recent judgment of O'Callaghan v O'Callaghan in the High Court (Mulcahy J) again demonstrates the Irish court's strong support for arbitration. By upholding the arbitration agreement, applying the principle of separability and referring the matter to arbitration, the court reaffirmed Irish law's recognition of party autonomy and Ireland's credentials as an arbitration-friendly jurisdiction, applying recognised international standards.

Reforming bankruptcy procedures: A new stride towards streamlining and efficiency

Fri, 08 May 2026 00:00:00 GMT

Vietnam: On 11 December 2025, the National Assembly of Vietnam issued the Law on Rehabilitation and Bankruptcy No. 142/2025/QH15, marking numerous significant reforms compared to the Law on Bankruptcy 2014. Notably, bankruptcy procedures have been streamlined with significantly reduced processing times. These changes not only alleviate the procedural burden but also enhance resolution efficiency while saving time and costs for all stakeholders involved.

CBN Circular BSD/DIR/PUB/LAB/019/002: Compliance & privacy checklist

Thu, 07 May 2026 00:00:00 GMT

Nigeria. As 10 June 2026 draws closer, we have created a CBN Circular BSD/DIR/PUB/LAB/019/002: Compliance & Privacy Checklist for Financial Institutions. This document serves as a practical guide for privacy and data protection teams, highlighting legal, technological, and operational responsibilities under the circular and ensuring the integration of privacy principles into automated systems.

Clarifying the law on digital and AI sovereignty

Thu, 07 May 2026 00:00:00 GMT

As the race for AI development and adoption accelerates, claims for data sovereignty and concerns about extraterritorial legal reach rise.

India’s transfer pricing overhaul: Certainty, standardization and cross-border complexity

Thu, 07 May 2026 00:00:00 GMT

Netherlands and India: India is fundamentally reshaping its transfer pricing (TP) regime as it enters a critical transition phase. With the enactment of the Income Tax Act, 2025 (2025 IT Act), notification of the Income-tax Rules, 2026 (Rules 2026), and the TP measures introduced under the Union Budget 2026–2027 and incorporated into the legislative framework, the government has set out a clear direction toward administrative modernization, dispute reduction and enhanced tax certainty.

Oman International Financial Centre

Thu, 07 May 2026 00:00:00 GMT

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.

The Ofgem review – final report (April 2026)

Thu, 07 May 2026 00:00:00 GMT

United Kingdom: Reviews of regulators might not excite you or they might simply invite your cynicism. However, the final report of the recent Ofgem review is worth your attention. It is frank about Ofgem's perceived shortcomings and clear-sighted about how the sector has changed since Ofgem was set up some 25 years ago. It has ideas about how to reform Ofgem and its work in ways that support current government energy and wider economic policy priorities. It promises swift action and significant changes across the range of Ofgem's work and it appears to envisage some broadening of its field of regulatory activity.

Transfer pricing in practice: key risk areas in IP transactions

Thu, 07 May 2026 00:00:00 GMT

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.

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

Wed, 06 May 2026 00:00:00 GMT

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).