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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#jurisdictions4 results

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BVI or Cayman in 2026: a practical comparison, not a brochure
GuideJurisdictions

BVI or Cayman in 2026: a practical comparison, not a brochure

Both are stable, English-law, zero-tax jurisdictions with strong professional infrastructure — and they are not interchangeable. This guide compares the BVI and the Cayman Islands on the criteria that actually decide the answer: use case, cost, banking, funds, substance and exit.

3 Aug 2026 10 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
The 2026 guide to offshore company formation
GuideStructuring

The 2026 guide to offshore company formation

Offshore company formation in 2026 is no longer about choosing the cheapest register. BVI, Cayman, UAE free zones, Singapore, Delaware and the Channel Islands each solve different problems — and each carries different banking, substance and reporting costs. This director-level guide walks through jurisdiction fit, opening accounts, keeping the structure alive, and the exit routes we plan for from day one.

3 Jul 2026 10 min
Choosing a jurisdiction in 2026: a director's checklist
GuideJurisdictions

Choosing a jurisdiction in 2026: a director's checklist

Not every offshore centre is equal in 2026. Register visibility, banking access, substance thresholds and licence overhead now diverge sharply between BVI, Cayman, UAE, Singapore and Delaware. Before we recommend a jurisdiction to a client, we run a six-point director's test — the same one covered here — to make sure the structure survives banking, audit and a future exit.

7 Jun 2026 10 min
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