Insight & Analysis
Offshore Law Insights
What is actually changing in cross-border tax, transparency, trusts and mobility — and what it means for the structures you already hold.
The 15% Floor: What Pillar Two Actually Did to Offshore Structuring
The global minimum tax was supposed to end offshore structuring. Three years in, the truth is narrower and more useful: it killed one specific model, and made a different one considerably more valuable.
The Transparency Recalibration: Ownership Registers After the Public-Access Retreat
Public registers were struck down in Europe and rolled back in the United States — yet disclosure obligations have never been heavier. The transparency story moved somewhere most founders never looked.
Where Is Your Company Actually Run? Remote Founders and the Permanent Establishment Problem
A company's tax residence follows the desk it is managed from. With founders working from wherever they like, that desk has become the most expensive piece of furniture they own.
The Trust Firewall Is a Shield, Not a Force Field
Asset protection trusts work — but not against everything, and not automatically. Recent litigation is a useful reminder of what a firewall statute does and, more importantly, what it cannot do.
The Great Tightening: Mobility Planning in 2026
Non-dom regimes closed, citizenship programmes hit price floors, and the EU went after a member state's golden passport. Mobility planning now rewards diversification over optimisation.