The ASJ Group Journal

Insights, guides & briefings.

Working papers from our directors 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.

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#tax6 results

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UAE free zones in 2026: which ones still make sense, and for what
BriefingJurisdictions

UAE free zones in 2026: which ones still make sense, and for what

There are more than forty free zones in the UAE and they are not comparable. This briefing sets out which zones work for which activity in 2026, how the qualifying free zone person rules constrain the 0% rate, and when mainland is simply the better answer.

2 Aug 2026 10 min
The 15% floor: who Pillar Two actually catches, and who thinks they are caught but is not
BriefingTax

The 15% floor: who Pillar Two actually catches, and who thinks they are caught but is not

The global minimum tax applies to groups above a €750m consolidated revenue threshold — yet it is reshaping decisions far below that line, often wrongly. This briefing separates who is genuinely in scope, what the top-up mechanics do, and how mid-sized groups should read it.

2 Aug 2026 9 min
CARF: what crypto data starts moving, and when
BriefingCompliance

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.

1 Aug 2026 9 min
Cross-border portfolio construction: domicile, currency and the two traps that catch most investors
BriefingWealth Management

Cross-border portfolio construction: domicile, currency and the two traps that catch most investors

US estate tax on offshore-held US shares, and PFIC treatment of non-US funds. Two rules that quietly reshape how an internationally mobile portfolio should be built.

15 Jul 2026 9 min
Drawdown across borders: sequencing withdrawals when you retire in a different country
BriefingWealth Management

Drawdown across borders: sequencing withdrawals when you retire in a different country

Which pot to draw first, how treaties allocate taxing rights on pension income, and why the order of withdrawals is worth more than an extra 0.5% of return.

21 Jun 2026 9 min
UAE corporate tax, two years in: what actually changed
BriefingTax

UAE corporate tax, two years in: what actually changed

Two years into the UAE's 9 percent corporate tax regime, the headline rate is the least interesting number. Substance rules, transfer-pricing files, free-zone qualifying-income tests and the interaction with pillar-two now decide who pays and who does not. This briefing summarises what mainland and free-zone structures actually need on file heading into 2026.

18 Jun 2026 9 min
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