IR Global

If you advise clients with operations in Mexico or serve on the board of a Mexican subsidiary, this ruling is highly relevant. It is often assumed that directors are only required to provide financial and corporate information at the annual shareholders’ meeting in accordance with statutory deadlines. That assumption should be reconsidered. Mexico’s Supreme Court (the court) upheld provisions of the Commerce Code allowing any shareholder to request such information through pre-trial proceedings.

When a company grows, incorporates new entities, accumulates assets or starts operating through a more complex structure, the organisation that worked at the beginning may no longer be enough. In these cases, many companies consider reorganising their ownership structure through a holding company. One of the most common ways to do this is through a share-for-share exchange.

Panama has taken a decisive step to redefine its rules for attracting international capital. Following a sharp decline in Foreign Direct Investment (FDI)—which plummeted from representing nearly 10% of GDP in 2019 to just 2% today—the country has passed a landmark fiscal law focused on economic substance and transparency. The new measure imposes a 15% tax rate on foreign-source companies that fail to demonstrate actual, tangible economic activity within Panamanian territory.

By Brendan J. Derr and Justin S. Weitzman On December 5, 2025, Governor Hochul signed into law a sweeping amendment to RPAPL § 881, and later revisions on February 13, 2026. These amendments represent the most significant update to the adjoining property access landscape in decades and will directly affect how developers and property owners plan and execute projects. Michael E. Lefkowitz silverMichael E. is a silver member TENCLUBMichael E. has attended 10 or more IRG events PACMichael E.

An important amendment that entered into force in May concerned the provisions of the Act on the Agricultural Protection Fund. Its aim was to establish a maximum compensation amount of EUR 300,000 over a three-year period. This amount is set in line with the de minimis aid ceiling. Under current regulations, the de minimis aid ceiling in agriculture for these entities stands at EUR 50,000.

On June 10, 2026, the Federal Cabinet approved the draft of a law to reform arbitration law. This reform aims to adapt arbitration in Germany to the requirements of a digitized and internationally networked economy, in order to strengthen Germany’s attractiveness as an arbitration location in global competition. Arbitration offers an alternative to state court proceedings. In this process, arbitrators selected by the parties decide on the dispute.

Artificial intelligence regulation is moving from policy into implementation, with both UK and EU frameworks becoming increasingly operational. In April 2026, the UK introduced the Data Protection Act 2018 (Code of Practice on AI and Automated Decision-Making) Regulations 2026, requiring the ICO to produce a formal code of practice covering the development and deployment of AI systems.

Ana Rita Campos BARRILERO SPS We are witnessing an unprecedented technological transformation. For the first time in history, millions of individuals and organisations rely daily on artificial intelligence systems capable of generating immediate responses to complex legal, medical, financial, and commercial questions. Such systems are increasingly integrated into decision-making processes, often occupying a role traditionally reserved for qualified professionals.

Over the last decade, Greece has emerged as one of Europe’s leading destinations for foreign investors, internationally mobile entrepreneurs, highly skilled professionals, retirees and families seeking to establish a long-term presence within the European Union.

The Bank of Portugal has revised its forecast for Portugal’s economic growth down to 1.8% in 2026, compared to the previously projected 2.3%. This downward revision reflects the deterioration of the international economic environment, driven by the conflict in the Middle East, which has led to higher energy prices and increased pressure on financing conditions.