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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Mid-year structuring report 2026: what is working, what has stopped working
ReportStructuring

Mid-year structuring report 2026: what is working, what has stopped working

Six months of filings, applications and restructurings, summarised. This report sets out which structures are still doing their job in 2026, which have quietly stopped, where the friction has moved, and what we would build differently today than we would have in 2023.

3 Aug 2026 10 min
Corporate banking appetite, August 2026: who is saying yes this quarter
BriefingBanking

Corporate banking appetite, August 2026: who is saying yes this quarter

Account opening is not uniformly hard — it is hard in specific places, for specific profiles, for reasons that change quarter to quarter. This briefing sets out where corporate accounts are actually being approved in August 2026, which profiles are being declined on sight, and how to sequence an application so the first bank is the one that says yes.

3 Aug 2026 9 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
Cross-border 2026 outlook: banks, jurisdictions, licences
ReportStructuring

Cross-border 2026 outlook: banks, jurisdictions, licences

Cross-border structuring in 2026 is being reshaped by three forces at once: bank de-risking, beneficial-ownership register visibility, and a licensing backlog in every major fintech and crypto jurisdiction. This director-authored outlook sets out where we see the pressure points for the year ahead, which corridors are quietly opening, and how to build structures that are still standing in 2028.

7 Jul 2026 10 min
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