Insights
Notes from the practice
Commentary on cross-border structuring, banking, residence, tax and regulatory change. Articles more than 24 months old carry a note saying so.
All articles
598 articles, page 3 of 13
Corporate
IBC Formation in Seychelles: The Comprehensive Guide
A comprehensive guide to IBC formation in Seychelles: the formation process, the post-reform tax position, accounting duties, banking, and good standing.
Corporate
Mauritius GBC Formation: A Practical Guide
How a Mauritius GBC works in practice: tax treatment, the substance rules that now decide treaty access, banking, and who it genuinely suits.
Corporate
Singapore Pte Ltd: A Guide to the Private Limited
A practical guide to the Singapore Pte Ltd: tax exemptions, the resident-director rule, ACRA compliance, substance, banking, and common mistakes.
Tax Strategy
Wealth Tax in Europe: How Mobile Families Plan
How wealth tax in Europe works, which countries levy it, and how internationally mobile families plan around it legitimately.
Corporate
Labuan Company Formation: A Practical Guide
How a Labuan company works in practice: the special tax regime, substance rules, banking access, and who this Malaysian offshore vehicle genuinely suits.
Corporate
RAK ICC vs DIFC vs DMCC: A Practical Comparison
RAK ICC vs DIFC vs DMCC compared: how these UAE structures differ on purpose, tax, substance, banking and cost, and which one fits your needs.
Corporate
UAE Free Zone Company Formation: A Practical Guide
How a UAE free zone company works in practice: corporate tax, qualifying income, substance, visas, banking and who this structure genuinely suits.
Corporate
UAE Mainland Company Setup: A Practical Guide
A UAE mainland company gives onshore market access, local contracts and visas. Here is how to set one up, the tax position, and what to watch for.
Corporate
DIFC Company Formation: A Complete Guide
DIFC company formation gives a common-law base in Dubai with English-style courts and global credibility. How it works, the tax position and who it suits.
Funds
The Singapore VCC: A Guide to the Fund Structure
A clear guide to the Singapore VCC: umbrella and sub-fund structure, redomiciliation, tax incentives at a high level, and who actually uses it.
Corporate
ADGM Company Formation: A Complete Guide
ADGM company formation offers an Abu Dhabi common-law base with English law and strong fund and holding regimes. How it works and who it suits.
Corporate
Cayman vs BVI: Which Offshore Jurisdiction to Choose
The British Virgin Islands and Cayman Islands both serve as established offshore financial centres with no corporate income tax and strong legal frameworks. Choosing the wrong one does not break a structure, but it adds unnecessary cost and signals weak professional guidance to sophisticated counterparties.
Corporate
Georgia Company Formation: A Complete Guide
Georgia company formation offers fast setup, a distinctive profits-distribution tax model and easy non-resident access. How it works and who it suits.
Corporate
Georgia Virtual Zone: Tax Status for IT Companies
How the Georgia Virtual Zone delivers a 0% corporate profit tax for IT companies exporting software, who qualifies, and the substance pitfalls to avoid.
Mobility
Georgia Tax Residency: The Territorial Tax Base
How Georgia tax residency works, its largely territorial tax base, the High Net Worth Individual route, and the substance realities for entrepreneurs.
Corporate
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.
Fintech
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.
Corporate
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.
Regulatory
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.
Regulatory
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.
Fintech
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.
Corporate
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.
Corporate
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.
Tax Strategy
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.
Corporate
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.
Corporate
Offshore 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.
Corporate
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.
Banking
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.
Corporate
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.
Corporate
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.
Corporate
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.
Corporate
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.
Corporate
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.
Structures
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.
Tax Strategy
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.
Tax Strategy
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.
Fintech
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.
Corporate
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.
Corporate
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.
Structures
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.
Corporate
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.
Corporate
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.
Corporate
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.
Corporate
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.
Tax Strategy
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.
Tax Strategy
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.
Asset Protection
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.
Corporate
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.
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Reference
Guides and comparisons
Longer guides on jurisdictions, structures and routes to residence.
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Example scenarios
Illustrative scenarios showing how a matter is approached.
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Glossary
Plain-English definitions of cross-border terms, from ATED to VASP.
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Questions clients ask
How the firm works, what it charges and where it operates.
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Much of the firm's thinking sits in client memoranda rather than published articles. The note covers the parts that apply more widely: changes in jurisdictions, banking practice and regulatory deadlines.
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