Gibraltar’s New Customs Order: Its Trade Implications and What They Signal for the UK-EU Relationship
The publication on 26 February 2026 of the draft legal text of the UK–EU Agreement in respect of Gibraltar marks one of the most structurally significant post-Brexit developments of the year so far. It establishes, for the first time since 2020, a bespoke UK–EU customs union applicable to a British Overseas Territory, and in doing […]
UAE Holding Structures: Advantages – and What Investors Must Get Right
The UAE has established itself as a leading jurisdiction for international holding structures. Free zone entities in particular offer a combination of tax efficiency, ownership control and flexibility that is difficult to replicate elsewhere. However, since the introduction of corporate tax, the structure only works if it is implemented properly in practice – not just […]
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