Implications of Statutory Adoption of Attorney-Client Privilege for KFTC Investigations
On January 29, 2026, the National Assembly passed a landmark amendment to the Attorney-at-Law Act, formally establishing statutory protection for confidential communications between legal counsel and their clients (attorney-client privilege).
Third Amendment to Korean Commercial Code on Mandatory Treasury Share Cancellation
With the enactment of the third amendment to the Korean Commercial Code (the “KCC”), which generally mandates the cancellation of treasury shares, it is necessary to establish a specific roadmap for the holding, disposal and cancellation of treasury shares.
Recent Regulatory Trends in AI Industry
In November 2025, the Korean government announced the “AI Regulatory Rationalization Roadmap” (the “AI Roadmap”) to lay out the foundation for enhancing national competitiveness in the AI industry. In January 2026, the Framework Act on the Development of Artificial Intelligence and Establishment of Trust (the “AI Basic Act”) and its Enforcement Decree officially took effect, …
Multilaw Real Estate Guide (The Bahamas)
Recently, Multilaw invited Lennox Paton to provide a Real Estate Guide for The Bahamas jurisdiction. This helpful Q&A-styled guide, authored by Lennox Paton Real Estate Partner, Chelon Carr-Newbold, touched on key topics such as Bahamas real estate ownership restrictions, taxes and real estate title. The guide can be viewed here: https://www.multilaw.com/Multilaw/RealEstate/Real_Estate_Guide_The_Bahamas.aspx .
The Domestic Minimum Top-Up Tax Act, 2024
Introduction In November of 2024, the Government of The Bahamas enacted the Domestic Minimum Top-Up Tax Act, 2024 (“the DMTT Act”), marking a significant milestone in the country’s ongoing efforts to align its tax system with international standards. The DMTT Act is deemed to have come into force retroactively as of January 1, 2024, applying …
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Recovering Overpaid Rent? Court of Cassation Removes Requirement for Prior Notice
On 20 March 2026, the Belgian Court of Cassation delivered an important ruling on the requirements for recovering rent indexation payments made in error. The key issue was whether a tenant must always send a registered letter before claiming repayment of rent (or indexed rent increases) paid in excess of what was due. The Court’s …
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The Geopolitical Conflict and Contractual Risk Allocation: Force Majeure and Hardship in the Context of the US–Iran Crisis
Geopolitical tensions in the Gulf are no longer just a political or military concern. They are actively reshaping contractual risk and have huge impact on contracts including construction and oil and gas contracts.
Non-payment of Premiums in Insurance Contracts
Accesos y propiedad (IMPORTANTE) ¿Quién es el propietario principal de cada cuenta? ¿Están vinculadas a un correo institucional o personal? ¿Hay doble autenticación (2FA)? ¿A qué número o app está ligada? ¿Existen accesos compartidos con terceros (freelancers, ex agencias)? ¿Nos entregan: Usuarios y contraseñas? Correos vinculados? Métodos de recuperación? Pide que todo quede migrado a …
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Validation Orders: Balancing Asset Preservation and Business Continuity
Imagine operating a company, only to find without any warning that the company’s bank accounts have been blocked. The immediate consequence is one of acute disruption and uncertainty. You learn that a winding-up petition has been filed against the company, triggering restrictions that effectively prevent it from carrying out ordinary financial transactions. At that point, …
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Cyprus Personal Taxation: What Foreign Investors and Employees Need to Know Following the January 1, 2026 Tax Reform
The Cypriot tax landscape has undergone a significant recalibration following the entry into force of a broad package of fiscal reforms, effective as from the 1st of January, 2026. Although a considerable part of the legislative focus has centered around corporate-related matters, the amendments introduced in the area of personal taxation are also noteworthy, particularly …