Expert Analysis

• How OECD Tax Update Tackles Mobile Workforce Complexity

  

  The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

• Reviewing 2025's Most Pertinent Wiretap Developments

  

  2025 was a remarkable year in the world of web tracking wiretapping litigation, not only for the increased caseload but also because of numerous developing theories of liability, with disputes expected to continue unabated in 2026, say attorneys at Squire Patton.

• M&A Midmarket Shows Resilience Amid 2025 Challenges

  

  Midmarket mergers and acquisitions showed a slight decline in volume but climbed in value for much of 2025, particularly in the private equity space, indicating that the middle market M&A environment is cautious but steady heading into 2026, say attorneys at Stoel Rives.

• Series

  Nature Photography Makes Me A Better Lawyer

  

  Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.

• 2025 Brought A New Paradigm For Federal Banking Regulation

  

  A series of thematic shifts defined banking regulation in 2025, including a fundamental reform of prudential supervision, a strategic easing of capital constraints, steps to streamline merger reviews, and a new framework for fair access and entrants seeking to offer banking services, say attorneys at Simpson Thacher.

• What 2025 Transpo And Logistics Legal Trends Mean For 2026

  

  2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.

• How Cos. Can Roll With NY's New Algorithmic Pricing Rules

  

  Despite uncertainty from New York’s new ban on artificial intelligence and computer algorithms for setting rents, and efforts to further restrict individualizing prices based on consumers' personal data, property managers, software providers and merchants can take several steps to stay compliant, say attorneys at Foley & Lardner.

• Series

  Law School's Missed Lessons: Practical Problem Solving

  

  Issue-spotting skills are well honed in law school, but practicing attorneys must also identify clients’ problems and true goals, and then be able to provide solutions, says Mary Kate Hogan at Quarles & Brady.

• Crypto In 2025: From Federal Deregulation To State Action

  

  The cryptocurrency enforcement landscape evolved in 2025, marked by federal deregulatory trends and active state attorney general enforcement, creating both opportunity and risk for businesses navigating the digital asset market, say attorneys at Cozen O'Connor.

• How CFTC Enforcement Shifted In 2025 And What's Next

  

  The U.S. Commodity Futures Trading Commission pivoted sharply under acting Chairman Caroline Pham in 2025, resulting in a pared-back enforcement docket, sweeping policy changes intended to provide greater transparency, and a renewed focus on fraud prevention and maintaining market integrity for the CFTC's core markets, say attorneys at Moore & Van Allen.

• Learning From 2025 FCA Trends Targeting PE In Healthcare

  

  False Claims Act enforcement trends and legislative developments from this year signal intensifying state and federal scrutiny of private equity's growing footprint in healthcare, and the urgency of compliance, says Lisa Re at Arnold & Porter.

• Reviewing 2025's State And Federal AI Regulations

  

  In light of increasing state and federal action to oversee the use of artificial intelligence, companies that develop or deploy the technology should keep abreast of current and forthcoming AI laws and consider their applicability to their business activities, says Jessica Brigman at Spencer Fane.

• How Workforce, Tech Will Affect 2026 Construction Landscape

  

  As the construction industry's center of gravity shifts from traditional commercial work to infrastructure, energy, industrial and data-hosting facilities, the effects of evolving technology and persistent labor shortages are reshaping real estate dealmaking, immigration policy debates and government contracting risk, say attorneys at Cozen O'Connor.

• 4 Privacy Trends This Year With Lessons For Companies

  

  As organizations plan for ongoing privacy law changes, 2025 trends that include a shift of activity from the federal to the state level mean companies should take an adaptive and principle-based approach to privacy programs rather than trying to memorize constantly changing laws, say attorneys at Sheppard Mullin.

• Opinion

  A Uniform Federal Rule Would Curb Gen AI Missteps In Court

  

  To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.