Worldwide: Corporate and Company Law

The Federal Circuit's decision in Dometic Corp. v. International Trade Commission reveals how claim construction disputes can simultaneously undermine both infringement analysis and domestic industry requirements in Section 337 proceedings. This case demonstrates the compounding risks ITC complainants face when their domestic products fail to practice asserted patent claims under the same construction used to establish infringement, even when economic investment in US operations is proven.

The L-1 visa remains a widely used pathway for multinational companies to transfer executives, managers, and specialized employees to the United States. Within this category, the “new office” option allows companies without an existing U.S. presence to establish operations by transferring key personnel. A new office is defined as a U.S. branch, subsidiary, or affiliate that has been doing business for less than one year.

On February 20, 2026, the Federal Court of Appeal (FCA) released its decision in Canada v. DAC Investment Holdings Inc. (DAC), 2026 FCA 35, overturning the Tax Court of Canada’s (TCC) ruling that a corporate continuance used to exit the Canadian-controlled private corporation (CCPC) regime did not amount to abusive tax avoidance.