How structures actually work, drawn out.
Each guide sets out one structure tier by tier — who owns what, where the cash and the reporting go, what the tax drivers are, and the points at which these structures fail in practice. Diagrams first, prose second.
8 structures, mapped.
Written by directors, sourced from primary legislation and regulator guidance, and dated so you know how current they are.
The Luxembourg SOPARFI holding structure, explained
How a SOPARFI sits between an operating group and its shareholders, why the participation exemption is the whole point, and the conditions that decide whether a European exit is taxed or not.
UAE free zone company under a holding, mapped
How DIFC, ADGM and DMCC entities sit under a UAE holding or foundation, what the 0% Qualifying Free Zone Person status actually requires, and how groups lose it.
The Cayman master-feeder fund, drawn out
Why there are two feeders, what the master actually does, where the manager sits, and which entity in the chart carries the economic substance obligation.
BVI holding company with asset SPVs
The segregation logic behind one holding company and several single-asset SPVs, the reduced substance test for pure equity holding, and what the 2025 beneficial ownership access reforms changed.
Discretionary trust with a private trust company
Where the PTC sits, who controls it, how reserved powers work without collapsing the trust, and why Guernsey's 2025 perimeter guidance matters to families who thought they were unregulated.
How an EU e-money institution is structured
Holding company, licensed EMI, safeguarding accounts and passporting — where client money actually sits, what capital is required, and what PSD3 will change.
IP holding and royalty structures after BEPS
Cyprus, Ireland and the Netherlands compared through the modified nexus fraction, plus the DEMPE question that decides whether the royalty is respected at all.
Yacht ownership: company, flag and VAT
How the owning company, the flag and the lease interact, and why the pre-2020 Malta VAT percentage tables that still circulate are the fastest way to create a problem.
Is your structure still the right one?
Most of the structures we review were correct when they were built and wrong by the time we saw them. Send us the current chart; we will tell you what we would change and what we would leave alone.