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.
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 doesn't, 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% 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.