Conflicting news from the Middle East initially lifted oil prices and weighed om risk-taking appetites, but US-Iran negotiations continue and both sides report progress. Oil prices have come back off. The dollar is mostly firmer but so far has held above last week’s lows against the euro and sterling. The yen snapped a five-day slide ahead of the weekend but is softer today, and the greenback is knocking against the recent high (~JPY161.80). The Canadian dollar is extending is slide...

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Starting September 12, 2026, connected products sold in the EU must be built with data access functionality. This alert discusses the new access-by-design obligation and provides practical steps for compliance. The New Access-by-Design Obligation The EU Data Act (Regulation (EU) 2023/2854) became applicable on September 12, 2025. Among other things, it requires data holders to provide users, upon request, with access to certain product data and related service data generated by connected products and related services. From September 12, 2026, an additional obligation will apply....

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The EU Listing Act is a legislative package aimed at simplifying listing requirements and making EU capital markets more attractive, particularly for SMEs and innovative scale-ups. Key amendments affect the EU Prospectus Regulation and the EU Market Abuse Regulation. The Act was published on 14 November 2024, and the changes are introduced on a staggered timeline. Some changes already took effect on 4 December 2024 and 5 March 2026. This contribution highlights the notable amendments becoming applicable on 5 June 2026. Key changes to the...

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If your business spent money developing products, software, or processes between 2022 and 2024, there may be a refund waiting for you — and for some taxpayers, the window to claim it could close as early as July 6, 2026. Here’s what changed, who qualifies, and why moving quickly matters. The Section 174 Trap That Started It All How the One Big Beautiful Bill Act Reopened the Door Who Qualifies? Two Paths to the Money Why July 6, 2026 Matters ...

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One of the first factors to consider when planning for the eventual sale of your company is the entity’s estimated value, or the amount a buyer is willing to pay for the business’s assets, liabilities, and all the risks associated with that purchase. While there are many valuation methods for making this determination, EBITDA (“earnings before interest, taxes, depreciation and amortization”) is the preferred metric that buyers, bankers and investors use to value a company and negotiate a sales...

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The European Union (EU) recently reached a provisional agreement on amendments to the EU Artificial Intelligence (AI) Act that, if formally adopted, will delay the requirements for “high-risk” AI systems, including those used to make employment decisions, from taking effect on August 2, 2026, until December 2, 2027. Quick Hits The European Union has provisionally agreed to delay the implementation of high-risk AI regulations in employment decisions until December 2, 2027. Subject to formal adoption, the agreement would delay the...

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