Insights, guides & briefings.
Working papers from our senior advisors on cross-border structuring, banking, licensing, mobility and tax. Long-form guides for the topics that repay careful reading; short briefings when the news moves.
Tier-by-tier diagrams of holding stacks, funds, trusts, licensed entities and asset vehicles — with the tax drivers and the failure points.
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Beneficial Ownership Registers in 2026: Who Can Actually See Your Name
Which beneficial ownership registers are public, restricted, or closed in 2026, and what privacy actually means after the ECJ ruling.
CARF: what crypto data starts moving, and when
The Crypto-Asset Reporting Framework turns exchange balances and transactions into automatically exchanged tax information. Forty-six jurisdictions are committed to first exchanges by 2027, a further group by 2028. This briefing sets out who reports, what is reported, and what to fix in the window that remains.
Economic substance in practice: what inspectors actually ask for
Substance rules are no longer a form-filling exercise. Registries in the BVI, Cayman, the UAE and the Channel Islands are running real inspections and issuing real penalties. This guide sets out, activity by activity, the evidence that satisfies an inspector — and the evidence that does not.
MiCA one year in: what changed for crypto structures
The EU's Markets in Crypto-Assets regime is now fully in force, and it has quietly redrawn the map of viable jurisdictions, banks and custodians for digital-asset holdings. Structures that worked in 2023 are being unwound. This briefing sets out what MiCA changed in practice, which banking corridors closed, and how founders and family offices should re-paper their crypto exposure in 2026.
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