Dentons - Insights

ATO increases software royalty withholding tax coverage in new guidance

Mon, 28 Sep 2026 00:00:00 GMT

Australia: The ATO’s release of TR 2026/2 marks a significant development in the taxation of cross-border software, licensing and SaaS arrangements. The ruling modernises the ATO’s approach to royalty characterisation, expands its focus to rights associated with technological protection measures, and reinforces that tax outcomes will depend on the substance of the rights granted rather than contractual labels. It also highlights the continuing importance of treaty-specific analysis, particularly where treaty definitions diverge from Australia’s standard royalty provisions. This insight examines the ATO’s key positions, recent judicial developments, practical compliance considerations, and the implications for multinational technology businesses operating in Australia.

Cross-border employment in Nigeria: What foreign employers need to know

Mon, 28 Sep 2026 00:00:00 GMT

Nigeria: Cross-border employment arrangements are becoming increasingly common in Nigeria. It is now routine for non-resident companies to engage Nigerian employees, deploy expatriates into Nigeria for an assignment or manage personnel working remotely from Nigeria without establishing a local subsidiary. While these arrangements offer commercial flexibility, they also raise important tax and compliance questions for both employers and employees.

Deferred commencement conditions: What happens when the clock runs out before Council has considered the material you submitted?

Mon, 28 Sep 2026 00:00:00 GMT

Australia: Deferred commencement conditions are often time consuming to satisfy. But this is a sobering reminder that not only do you, as the applicant, need to give yourself enough time to prepare and lodge the material required by the relevant condition, but that you need to factor in sufficient time for Council to satisfy itself that the condition has been met (depending on the wording of the deferred commencement condition).

Going ITAR-free: Caution and opportunity

Mon, 28 Sep 2026 00:00:00 GMT

New Zealand: The case for being “ITAR-free”, currently being advanced by Western European nations has an obvious appeal. Self-sufficiency is popular, dependency is unpopular, and the political mood in European capitals has shifted decisively towards building things at home. This debate has even spread recently to the western aligned nations of the Indo-Pacific.

Legal Alert: Tanzania introduces mandatory inbound travel insurance for foreign visitors

Mon, 28 Sep 2026 00:00:00 GMT

Tanzania: The government of the United Republic of Tanzania has issued the Insurance (Inbound Travel Insurance) Regulations, 2026 pursuant to section 134A (5) of the Insurance Act, Cap. 394. The Regulations introduce mandatory inbound travel insurance for certain foreign nationals entering mainland Tanzania. Affected travellers who do not possess a valid policy may be denied entry.

NAIC Review of Residential Mortgage Investments Could Reshape Insurer Classification, Reporting and Capital Requirements

Mon, 28 Sep 2026 00:00:00 GMT

The NAIC is reviewing whether insurers’ residential mortgage investments are being classified, reported, and assigned risk-based capital charges in a manner that accurately reflects the underlying risks. The review could lead to clearer definitions, expanded reporting requirements, and potentially higher or more risk-sensitive capital charges for certain loans.

No disclosure, no deal: Why you can’t CCAA your way out of REDMA

Mon, 28 Sep 2026 00:00:00 GMT

The Supreme Court of British Columbia’s August 25, 2026 reasons in KingSett Mortgage Corporation v. Lumina Eclipse Limited Partnership are some of the most illuminating statements about developer disclosure obligations in years.

Nominate later, pay duty twice? VCAT says yes

Mon, 28 Sep 2026 00:00:00 GMT

Australia: This insight explores the Ramaihi v Commissioner of State Revenue [2026] VCAT 655 decision and its implications for Victoria’s sub-sale duty provisions. VCAT confirmed that an intention to nominate a purchaser is insufficient to avoid double duty where the nominee entity does not exist when the contract is signed. The Tribunal held that transfer rights arise only once a nominee is established and formally nominated, meaning land development undertaken beforehand can trigger additional duty. The decision also highlights the risk of penalty tax where specific duty advice is not obtained and underscores the importance of establishing acquisition structures before contracting.

Show Me My File:
What Employers Must Do Before New York's Personnel Records Law Takes Effect

Mon, 28 Sep 2026 00:00:00 GMT

United States: For the first time, New York employees will have a statutory right to inspect their own personnel files—and employers face an aggressive compliance timeline. On September 9, 2026, Governor Kathy Hochul signed Senate Bill 3460, adding Section 210-b to the New York Labor Law. The law takes effect November 8, 2026, giving employers barely two months to prepare.

The Upper Tribunal decision in Odey v FCA: governance, integrity and accountability under the SMCR

Mon, 28 Sep 2026 00:00:00 GMT

United Kingdom: The Upper Tribunal's decision in Robin Crispin Odey v Financial Conduct Authority [2026] UKUT 351 (TCC) provides an important examination of the relationship between non-financial misconduct (NFM), individual integrity and the governance of FCA-regulated firms.

Dentons - Insights

ATO increases software royalty withholding tax coverage in new guidance

Cross-border employment in Nigeria: What foreign employers need to know

Deferred commencement conditions: What happens when the clock runs out before Council has considered the material you submitted?

Going ITAR-free: Caution and opportunity

Legal Alert: Tanzania introduces mandatory inbound travel insurance for foreign visitors

NAIC Review of Residential Mortgage Investments Could Reshape Insurer Classification, Reporting and Capital Requirements

No disclosure, no deal: Why you can’t CCAA your way out of REDMA

Nominate later, pay duty twice? VCAT says yes

Show Me My File:What Employers Must Do Before New York's Personnel Records Law Takes Effect

The Upper Tribunal decision in Odey v FCA: governance, integrity and accountability under the SMCR

Show Me My File:
What Employers Must Do Before New York's Personnel Records Law Takes Effect