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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#UAE4 results

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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
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
Economic substance in practice: what inspectors actually ask for
GuideCompliance

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.

31 Jul 2026 11 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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