Reading, slowly compiled.
Long-form pieces on Danish and international tax, UAE corporate and real estate practice, and the cross-border questions that arise where they meet. Written by Dr. Michel Moore and the Moore Law team.
Newly published.
Ten new long-reads added to the firm’s library, spanning UAE corporate structuring, residency, real estate, international tax, governance, and the integrated-advisory questions that arise across them.
Choosing between mainland and free zone — practical structuring considerations
The basic mainland-versus-free-zone choice has narrowed substantively over the past decade. What still differentiates the two — and determines whether a UAE structure works in practice — is the operational reality that follows the incorporation choice.
Corporate governance · StrategyWhy corporate governance should be addressed before growth creates friction
A practical case for putting governance arrangements in place before they are needed. Frameworks built in calm conditions are materially easier to construct than the same frameworks built under transaction pressure.
International tax · Holding structuresInternational tax considerations for UAE-connected holding structures
The UAE’s progression to a 9 per cent corporate-tax regime with the qualifying-free-zone-person framework has not reduced the attractiveness of UAE structures. It has made them analytically more demanding — and rewarding for those who design well.
UAE residency · Golden VisaGolden Visa planning in the UAE — why documentation strategy matters
For most Golden Visa applicants, eligibility is not in doubt. What is in doubt is whether the documentation file presents the eligibility in a form the reviewing authority can easily verify. That is the variable worth addressing deliberately.
UAE corporate · FoundersWhat founders should consider before setting up a UAE operating company
The choices made at formation — entity type, ownership, capital, governance, banking, IP, founder employment — determine the trajectory of the company. A founders-oriented framework for the structuring decisions that matter.
UAE real estate · AcquisitionProperty acquisition in Dubai — structuring, documentation, transaction discipline
The Dubai market is well-regulated and well-supported. The transactions that go smoothly are those in which the buyer has addressed title-holding, source-of-funds, financing, and due-diligence questions before the deposit is paid.
Family business · Cross-disciplineHow governance, tax, and ownership design interact in family business structures
The three principal design dimensions of family-business structuring are aspects of a single design problem. The families whose structures last are those that addressed all three together while the founder was still able to drive the design.
UAE real estate · ServicesReal estate consultancy vs brokerage — which service is appropriate for your objective
Brokerage is transaction execution. Consultancy is strategic advisory before the transaction. Clients who treat them as interchangeable frequently pay for one when they needed the other.
UAE corporate · Common errorsCommon structuring errors made by international investors entering the UAE
The UAE rewards deliberate structuring. The errors that recur in international investors’ UAE work are errors of approach — sequencing, attention, and integration — that are entirely avoidable with sufficient pre-commitment discipline.
Integrated advisory · Cross-disciplineWhy integrated advisory matters when business, immigration, and property decisions overlap
Decisions in one domain constrain decisions in the others. Multi-dimensional planning at the integrated level — before any single decision is committed — is the discipline that converts complex situations into durable outcomes.
Established pieces.
The firm’s earlier published writing on Danish tax, UAE corporate practice, real estate, and the structural questions that arise across them.
Danish exit tax — what to expect, how to plan
A practical guide to the Danish exit-tax regime (fraflytterskat) for executives and founders considering relocation. What triggers it, what assets it covers, how it is calculated, and what the deferral framework allows.
Cross-border · ResidencyBecoming UAE-resident from a Danish tax perspective
A framework for Danish residents considering the move to the United Arab Emirates — covering the Danish-side conditions for cessation of full tax liability, the UAE-side residency routes, and how the two should be sequenced.
Danish tax · ProcedureThe case for a binding ruling before any major transaction
Why the Danish binding-ruling instrument is one of the most underused tools in commercial tax planning, and how a well-framed request can convert an uncertain tax position into a documented certainty.
UAE corporate · StructuringMainland, freezone, offshore — choosing a UAE structure
The three principal UAE corporate vehicles each serve a different purpose. A framework for choosing the right one, in light of the actual commercial activity, the residency strategy, and the UAE corporate-tax position.
Real estate · DubaiWhat to look for in a Dubai off-plan property contract
The off-plan SPA is the document on which most of the buyer-side risk in a Dubai property purchase rests. A practical guide to the provisions that warrant particular attention before signing.
Cross-border · CitizenshipSecond-citizenship programmes in 2026 — an honest assessment
What second citizenship gives you, what it does not, and the framework for choosing a programme that actually meets the underlying objectives — rather than the one with the lowest qualifying investment.
Danish tax · ProcedureWhen tax authorities are wrong — and what to do about it
The Danish tax-appeal system, from the first response to the National Tax Court. How the procedural framework actually works, where the strategic decisions sit, and the role of the 50 per cent statutory cost-recovery framework.
Cross-border · Holding structuresSetting up a family holding structure that crosses borders
For families with assets and operations across multiple jurisdictions, the holding structure is the long-term architecture. A framework for designing one that operates over time and across generations.
Practice · PhilosophyWhy retainer relationships work better than transactions
Most legal work is structured around discrete transactions. For the clients who benefit most from professional counsel, the retainer model produces materially better outcomes — at materially lower total cost.
UAE corporate · TaxWhat the UAE corporate-tax regime means for structuring
The introduction of UAE federal corporate tax in 2023 changed the structuring conversation. A practical view of the qualifying-freezone-person framework, substance requirements, and the implications for international groups.
The library expands as new pieces are added. Direct enquiries on any of the topics here are welcome.