Dentons - Insights

CASB Final Rule: Monetary Thresholds, Indefinite Delivery Contracts, and — At Long Last — Treatment for Hybrid Contracts

Fri, 04 Sep 2026 00:00:00 GMT

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.

China’s offshore trust rules: The 90-day window is only the beginning

Fri, 04 Sep 2026 00:00:00 GMT

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.

Employment Echo - September Edition

Thu, 03 Sep 2026 00:00:00 GMT

New Zealand: In this edition of the Echo, we consider the return of the Termination of Employment by Agreement Bill, and review two cases: the Labour Inspectorate's investigation of Gloriavale, and privacy obligations when reusing employee information. We also discuss the new stalking and harassment offence, and how an employer should support affected employees.

EU ETS reform free allowances for those who invest in decarbonisation within the Union

Thu, 03 Sep 2026 00:00:00 GMT

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.

Inland Revenue releases draft guidance for Active Investor Plus visa holders

Thu, 03 Sep 2026 00:00:00 GMT

New Zealand: New Zealand’s Active Investor Plus (AIP) residency by investment programme has seen hundreds of applications since the requirements were changed in April 2025. In March 2026, restrictions on overseas ownership of residential real estate were relaxed specifically for AIP visa holders.

New Homes in Panama: A New Opportunity to Reduce the Real Property Transfer Tax (ITBI)

Thu, 03 Sep 2026 00:00:00 GMT

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.

Privacy reform take two: A substantial rewrite of Australia's Privacy Act

Thu, 03 Sep 2026 00:00:00 GMT

Australia: Australia’s privacy laws are about to change again and this time it’s a lot more than a tidy-up. The exposure draft of the Privacy Amendment (Personal Data Protection) Bill 2026 (Cth) seeks to redefine what counts as personal information, tighten the rules on consent and data breaches and give people a new right to have their data erased. If your business collects, uses or discloses personal information about Australians, and are caught by the Privacy Act, this reform will significantly affect you. Public consultation on the exposure draft Bill has just opened. Read our article to understand what’s changing and what you should do before submissions close on 18 September 2026.

August EPR updates: Federal court upholds Oregon's packaging EPR Law; Maine’s implementation hangs in the balance

Wed, 02 Sep 2026 00:00:00 GMT

On August 27, 2026, the US District Court for the District of Oregon issued a significant ruling in National Association of Wholesaler-Distributors v. Feldon (Case No. 3:25-cv-01334-SI), upholding Oregon’s Plastic Pollution and Recycling Modernization Act (“RMA”) against constitutional challenges to the statute. Following a five-day bench trial in July 2026, the court concluded that Oregon’s packaging Extended Producer Responsibility (“EPR”) law does not violate the dormant Commerce Clause or the Due Process Clause of the US Constitution.

Episode 108: Building future-ready leaders in a changing world

Wed, 02 Sep 2026 00:00:00 GMT

Canada: Join Heather Barnhouse, Partner in our Edmonton office, as she explores women in leadership and entrepreneurship, and the ecosystem that supports them. In this episode, Heather welcomes Dr. Ayana James and Megan Luu, co-founders of Straad. Ayana and Megan share the story behind their leadership and strategy firm, reflecting on the diverse experiences that shaped their entrepreneurial journeys. They discuss how organizations can build resilience, develop future-ready leaders, and navigate uncertainty through strategic foresight, continuous learning, and a commitment to meaningful impact.

Large and small personal information handlers each have their own path forward

Wed, 02 Sep 2026 00:00:00 GMT

Hong Kong: On 22 July 2026, the Cyberspace Administration of China (“CAC”), together with the Ministry of Public Security, issued the Provisions on Simplified Personal Information Protection Measures for Small-Scale Personal Information Handlers (the “Provisions on Small-Scale Handlers”). The Provisions on Small-Scale Handlers make limited adjustments to the draft for comments released on 3 April 2026 and include, as annexes, the Personal Information Protection Compliance Audit Self-Assessment Checklist for Small-Scale Personal Information Handlers and the Personal Information Protection Impact Assessment Form for Small-Scale Personal Information Handlers, providing simplified compliance measures for personal information handlers with relatively small processing volumes. The Provisions on Small-Scale Handlers will take effect on 1 September 2026.