As U.S. states shift from aggressive competition for data centre investment to heightened regulatory scrutiny of energy, water, and environmental impacts, real estate transactions for these facilities face unprecedented complexity. This evolving landscape demands new approaches to due diligence, contract structuring, and incentive evaluation to ensure deals remain economically viable amid fragmented and rapidly changing state and local regulations.

France's audit profession is navigating the integration of artificial intelligence into statutory audits, balancing efficiency gains with strict professional standards. The regulatory framework, shaped by the CNCC and the EU AI Act, emphasizes controlled deployment while maintaining human oversight and auditor accountability. As audit missions expand to include sustainability reporting, firms face both opportunities and heightened liability risks in this evolving landscape.

Achieving optimal valuation is the key goal for both sellers and advisors in sell-side mergers and acquisitions (M&A) transactions.

Syndicated financing allows borrowers to access capital beyond what a single lender can provide by distributing risk across multiple parties. In the Netherlands, a parallel debt mechanism addresses legal uncertainties around security interests, enabling a security agent to hold collateral on behalf of all lenders while maintaining clear enforcement rights.

Polish tax authorities are challenging the tax-exempt status of short-term rental activities conducted by family foundations, despite the Family Foundation Act's provisions allowing such operations. While administrative courts have consistently ruled in favor of taxpayers, the absence of a Supreme Administrative Court decision leaves the matter unresolved.

Law and accounting firms routinely collect client feedback through surveys and reviews, but most fail to translate those insights into meaningful action. The firms that succeed in today's competitive market don't just listen—they systematically analyze feedback patterns, close the loop with clients, and embed insights into service delivery, pricing, and business development strategy.

Cyprus is evolving from a traditional lifestyle destination into a practical relocation hub for international businesses, fundamentally reshaping its real estate market.

In many mergers and acquisitions (M&A) transactions, primary attention is directed toward valuation, financing, and corporate structuring.

As artificial intelligence raises growing concerns over job security, digital surveillance, and human dignity at work, Italy's response is structured and deliberate: a human-centred framework built...

Companies often report consistent profits while their liquidity position quietly deteriorates, with revenue recognition and healthy margins masking stretched receivables, accumulating inventory, and increasingly short-term financing. This divergence between paper profits and actual cash flow is particularly acute in multinational operations, where currency mismatches and complex intercompany arrangements obscure the fundamental question of available unrestricted cash. By the time warning signs become undeni

Under Dutch law, a 403-declaration allows subsidiaries to avoid publishing individual financial statements by having their parent company assume joint liability for their debts. When these subsidiaries change hands in M&A transactions, both buyers and sellers face significant exposure unless the declaration is properly withdrawn through a strict statutory process that includes creditor opposition rights.

Due to Covid‑19, remote and hybrid work has become normal in the Netherlands. Many organisations have formalised it in policies and individual agreements.

International Financial Reporting Standards (IFRS) and Polish accounting standards present fundamentally different approaches to recording business transactions and assessing a company's financial position. These differences significantly impact asset valuation, liability recognition, revenue timing, and ultimately how investors, banks, and business partners perceive a company's financial health and creditworthiness.

The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.

Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.

For decades, global mobility was considered a subset of HR, which primarily handled logistics, compensation, and employee support. Today, that approach is no longer enough.

Romania's new residential real estate law introduces mandatory notarial registration, dedicated escrow accounts, and milestone-based payment schedules following high-profile developer insolvencies. The reforms fundamentally restructure how advance payments are protected and how sale promises must be documented, bringing Romanian practices closer to established European standards.

As artificial intelligence reshapes professional services, four critical competencies emerge as essential for legal practitioners and consultants navigating the 2026 workforce landscape.

Recent UK Budget 2025 reforms have fundamentally altered the tax clearance regime for corporate restructurings, removing the explicit "bona fide commercial reasons" test and the 5% shareholder exemption while introducing new counteraction powers. These changes require businesses to provide more robust documentation of commercial objectives and prepare for heightened scrutiny from HMRC when seeking clearance for transactions including share exchanges, demergers, and company reconstructions.

When selling a business, the way the deal is structured can have a bigger impact on what sellers take home than the headline purchase price.