International Business Reorganisations: Building Blocks for Success—Putting in place the correct holding structure

January 2026

The building blocks of an international business reorganisation (IBR) project are often familiar corporate actions. However, as the reasons for a corporate reorganisation vary, so does the structure that may be required. “International Business Reorganisations: Building Blocks for Success” is a series of short articles, each examining a different building block and highlighting some tax and legal issues, which a company or corporate group may encounter in the process if not suitably advised.

Additional building blocks will be added to this series at regular intervals over the coming months to discuss other prevalent issues.

Building Block #1–Putting in place the correct holding structure is the first of our series of articles on IBR relating to establishing an appropriate legal presence and holding structure for a corporate group.


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