Cayman Exempted Company: A Complete Guide
A complete guide to the Cayman exempted company: features, tax neutrality, economic substance, banking, compliance, and who the structure suits.
3 Feb 202612 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
Articles
583
Categories
15
Authors
Director-led
Cadence
Bi-weekly
All articles
The full library.
583 articles — page 3 of 13. Use the filters above to browse by topic, or page through the whole archive below.
MiCA Regulation: A Practical Crypto Compliance Guide
A plain-English guide to MiCA regulation: CASP authorisation, stablecoin rules, the transition timeline, and what crypto operators must actually do.
3 Feb 202613 min
BVI Business Companies Act: A Practical Guide
A practical guide to the BVI Business Companies Act: the BVI company, tax neutrality, economic substance, beneficial ownership, banking, and compliance.
1 Feb 202612 min
BVI Beneficial Ownership Register: 2025 Update
How the BVI beneficial ownership register reforms reshape disclosure, access and compliance for companies and their owners. What changed and what to do.
30 Jan 202611 min
Cayman Economic Substance: Enforcement Explained
How Cayman economic substance enforcement works in practice: which entities are caught, what the tests require, and the penalties for getting it wrong.
28 Jan 202612 min
VASP Registration vs Full Licence: Which You Need
VASP registration vs a full crypto or financial licence: what each means, when each fits, and the substance and banking risks of getting it wrong.
25 Jan 202612 min
Belize IBC Guide: Uses and Real Limitations
An honest Belize IBC guide covering what the entity does well, its tax and substance position, banking reality, and the limitations you must plan around.
24 Jan 202611 min
Bahamas IBC Formation: A Practical Guide for HNWIs
How Bahamas IBC formation works in practice: the IBCs Act, tax position, economic substance, banking access, and who the structure genuinely suits.
23 Jan 202611 min
Does Moving to Dubai Really Mean 0% Tax?
The reality behind Dubai's 0% tax reputation: UAE corporate tax, free-zone nuance, personal tax, and home-country tail risks.
22 Jan 202612 min
Anguilla Company Formation: A Complete Guide
A clear guide to Anguilla company formation: the IBC and LLC, tax neutrality, economic substance, the ACORN registry, banking, and who it suits.
21 Jan 202611 min
CorporateOffshore Company Formation & Banking 2026: Why Banking Comes Before Incorporation
The conventional approach of incorporating offshore and then seeking banking has become obsolete. In 2026, identifying viable banking solutions before forming a company is essential to avoid costly delays and structural failures.
20 Jan 20269 min
Cyprus Holding Company Advantages: A Practical Guide
The real Cyprus holding company advantages: participation exemption, EU directives, treaty network, tax position, substance, and who the structure suits.
17 Jan 202612 min
How to Open an Offshore Company Bank Account in 2026
How to open an offshore company bank account today: why it is hard, what enhanced due diligence expects, and what a compliant, fundable application looks like.
16 Jan 202613 min
The Luxembourg SOPARFI: Europe's Premier Holding Vehicle
How the Luxembourg SOPARFI holding company works in practice: participation exemption, treaty access, substance requirements, and where the pitfalls lie.
15 Jan 202612 min
Dutch Holding Company and the Participation Exemption
How the Dutch participation exemption makes the Netherlands holding company work: qualifying conditions, treaty access, substance, and pitfalls.
14 Jan 202612 min
Netherlands Innovation Box: 9% Tax on Qualifying IP Income
The Netherlands Innovation Box can tax qualifying IP income at an effective 9 percent. How the regime works, what qualifies, the nexus rule, and who it suits.
12 Jan 202611 min
The Dutch BV: A Guide for International Entrepreneurs
The Dutch BV explained for international entrepreneurs: formation, tax position, substance, banking, compliance, and who it suits.
10 Jan 202611 min
The Netherlands Treaty Network: Why It Still Matters
The Netherlands treaty network spans roughly 100 jurisdictions. How it works for holding structures, and where the limits now sit.
8 Jan 202611 min
Liechtenstein Foundation Guide: The Stiftung Explained
A clear guide to the Liechtenstein foundation (Stiftung): how this civil-law structure handles wealth, succession, control and modern reporting.
7 Jan 202612 min
Netherlands Box 3 Reform 2028: What Investors Face
The Netherlands Box 3 reform for 2028 moves savings and investment taxation toward actual returns. What international investors should plan for.
6 Jan 202612 min
Netherlands Box 3 Unrealised Gains Tax: Act Before 2028
A Netherlands Box 3 unrealised gains tax would tax paper gains before any sale. What international investors should review before 2028.
5 Jan 202612 min
Netherlands Payment Institution Licensing for Fintechs
Netherlands payment institution licensing under PSD2 gives fintechs an EU passport via DNB authorisation. The licence types, process and expectations.
3 Jan 202612 min
Dutch Cooperative Structures for International Groups
How the Dutch cooperative works as a holding and investment vehicle for international groups, and where it still earns its place in 2026 planning.
1 Jan 202612 min
Irish vs Dutch Holding Company: Which to Choose
An Irish holding company vs a Dutch holding company: how the two leading European holding regimes compare on tax, treaties, substance and cost.
30 Dec 202512 min
Offshore IP Holding Structure Guide for Founders
How to hold intellectual property in an international structure: licensing flows, substance, transfer pricing and BEPS realities, and the pitfalls to avoid.
29 Dec 202513 min
Ireland's 12.5% Corporate Tax: What Actually Qualifies
Ireland's 12.5% corporate tax rate is famous but conditional. We explain what qualifies as trading income, what does not, and the 2026 minimum-tax overlay.
28 Dec 202511 min
Why Tech Giants Chose Dublin: Ireland for Tech Companies
Why the world's largest tech companies built their European base in Dublin, and what Ireland for tech companies offers founders and scale-ups today.
26 Dec 202511 min
Irish Section 110 SPVs: A Guide to Securitisation Vehicles
How Irish Section 110 SPVs work for securitisation and structured finance: the tax-neutral mechanics, qualifying assets, and anti-avoidance limits.
25 Dec 202512 min
Ireland Pharmaceutical & Life Sciences Structuring Guide
Why pharmaceutical and life sciences groups structure through Ireland: corporate tax, IP regimes, R&D incentives, and post-BEPS substance rules.
23 Dec 202512 min
Crypto Tax-Free Countries in 2026: The Reality
The crypto tax-free countries discussed in 2026, the real conditions and caveats, and why residence and substance decide the outcome.
23 Dec 202512 min
Ireland Non-Dom Remittance Basis: A Practical Guide
How Ireland's non-domiciled remittance basis works for resident non-doms: the tax position on foreign income and gains, remittance traps, and who it suits.
21 Dec 202511 min
Nevis Trust: Realistic Asset Protection Explained
The Nevis trust and asset protection: how its statutes raise creditor hurdles, where fraudulent-transfer limits bite, and what it can and cannot do.
20 Dec 202512 min
The Power of Structure: Building an Effective Holding Company
How to build an effective holding company: what a holding structure does, choosing a jurisdiction, substance and treaty access, and the mistakes to avoid.
19 Dec 202512 min
Smart Tax Strategies for HNW Individuals: Planning Beyond Compliance
Filing tax returns represents compliance, while structuring income and assets to minimise tax liability legally constitutes planning. For wealthy individuals, this distinction can translate to hundreds of thousands of pounds annually.
18 Dec 202510 min
How to Choose a Holding Company Jurisdiction
A practical guide to choosing a holding company jurisdiction: treaty access, participation exemptions, substance, withholding tax and exit planning.
17 Dec 202512 min
Royalty Streaming Through Offshore Structures Explained
How royalty streaming offshore structures work for IP income, why nexus and substance rules reshaped them, and how to build a defensible arrangement.
16 Dec 202512 min
Intellectual Property Holding Structures: A Guide
A practical guide to intellectual property holding structures: choosing a jurisdiction, nexus and substance rules, IP boxes, and avoiding common mistakes.
14 Dec 202512 min
Offshore Joint Venture Structures: A Practical Guide
How offshore joint venture structures work: choosing a vehicle and jurisdiction, governance, deadlock and exit, tax and substance, and common pitfalls.
12 Dec 202512 min
Cook Islands Trust: The Complete Asset-Protection Guide
A clear-eyed guide to the Cook Islands trust, the world's leading asset-protection vehicle, its statutory strengths, real limits, and legitimate use.
11 Dec 202513 min
Special Purpose Entities: A Practical Guide for HNW Structures
A clear guide to special purpose entities (SPEs): what they are, how they are structured, the legal and tax pitfalls, and when an SPE actually adds value.
10 Dec 202512 min
Offshore Real Estate Structures: A Strategic Guide
How offshore real estate structures actually work: holding companies, trusts, tax exposure in the property's country, succession, privacy and the real pitfalls.
8 Dec 202512 min
Liechtenstein Anstalt and Foundation: A Practical Guide
A clear guide to the Liechtenstein Anstalt and foundation: how each works, their tax and substance position, asset protection, succession and modern.
7 Dec 202513 min
Company Redomiciliation: Migrating an Entity Cross-Border
A practical guide to company redomiciliation: how migrating an entity between jurisdictions works, the tax and continuity issues, and when it beats.
5 Dec 202512 min
Company Dissolution: The Tax Implications You Cannot Ignore
Company dissolution carries tax implications that surface long after closure. We explain capital, income, and cross-border exposure before you wind down.
3 Dec 202512 min
The Cayman Master-Feeder Fund Structure Explained
How the Cayman master-feeder hedge fund structure works, why it exists, the role of onshore and offshore feeders, and the substance it now requires.
2 Dec 202512 min
Shelf Company vs New Incorporation: Which Is Right?
A shelf company promises instant history; a new incorporation offers a clean slate. We compare the two honestly, including the aged-company credit myths.
1 Dec 202511 min
Offshore Company Annual Compliance Checklist for 2026
An offshore company annual compliance checklist covering registry filings, economic substance, beneficial ownership, and accounting records for 2026.
29 Nov 202512 min
Offshore Company Annual Compliance: What 2026 Requires
Offshore company annual compliance in 2026 means substance, beneficial ownership, accounts, and information exchange. We explain what good standing now takes.
27 Nov 202511 min
Also in Insights
Beyond the library.
Guides & Comparisons
Long-form practical guides on jurisdictions, structures and pathways.
Explore →Case Studies
Anonymised mandate write-ups, with the lessons learnt.
Explore →Glossary
Plain-English definitions of offshore terms — from ATED to VASP.
Explore →FAQ
The questions every prospective client asks.
Explore →Director's note
The director's note.
Once a quarter. Practical commentary from active mandates — banking, structures, mobility, regulation. No marketing send.
One email per quarter. Unsubscribe in one click. We do not share email addresses with anyone — see privacy policy.
Why subscribe
Most of the firm's actual thinking never makes it to a published article — it sits in client memoranda. The director's note publishes the parts that generalise: jurisdiction shifts, banking moves, regulatory windows about to close. Once a quarter, in a long email, written by a named director. Not by AI, not by marketing.
Bring us your hardest question.
Forty-eight hours to know whether we are the right fit. Five days to put the answer in writing.
Or call a director directly · +852 5161 5505