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Welcome to Offshore Trusts Guide [OTG]

OTG publishes news, features and newsletters on the use of offshore trust structures. The full guide analyses key global issues relating to the offshore trust, and examines in detail the trust regimes in key jurisdictions. Please make use of our free trial access to explore the guide.

 

Latest OTG News

Latest OTG Features

 

Latest Network News

Japanese Panel Looks For Gradual Corporate Tax Cuts

23/4/2014

An early cut in the country's high corporate tax rate is to be recommended by the study group that was established by the Japanese Government's Tax Commission to look at corporate tax reform.

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US Pension Uptake Lags, Despite Tax Incentives

23/4/2014

The United States Government Accountability Office has found that the number of new pension plans formed each year in the private sector has remained flat, despite the provision of increased tax incentives.

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Germany Ordered To Refund Nuclear Fuel Taxes

23/4/2014

The Hamburg Financial Court has ordered authorities in Germany to refund German energy companies more than EUR2.2bn (USD3bn) in nuclear fuel taxes. The refund is to be paid to five energy companies, including E.ON and RWE.

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Time For More Asian Tax, Says IMF Executive

23/4/2014

Asian countries should increase the revenue-raising potential of their tax regimes to cope with future spending pressures, Naoyuki Shinohara, Deputy Managing Director of the International Monetary Fund, told the 5th IMF-Japan "Emerging Taxation Issues for Asian Countries" Conference in Tokyo on April 21.

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China Relaxes Tax Break Compliance For Small Businesses

23/4/2014

China's State Administration of Taxation has released simplified procedures for those micro- and small-sized enterprises that wish to take advantage of the additional tax cuts agreed by the Ministry of Finance on April 8, 2014.

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62 Percent Favor US Flat Income Tax Regime

23/4/2014

A recent poll in the United States found that 62 percent of American taxpayers would support a change from the current federal tax system to a flat tax, under which all individuals would pay the same percentage of their annual income in tax.

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Bangladeshi Businesses Call For Income Tax Cuts

22/4/2014

The Metropolitan Chamber of Commerce and Industry has called for cuts to both individual and corporate tax rates in Bangladesh, as part of its annual 2014/15 pre-Budget submission to the Government.

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Germany's SPD Proposes Investment Income Tax Review

22/4/2014

Social Democrat-led federal states in Germany have suggested that investment income should be subject to individual income tax rates in future, rather than to a 25 percent flat rate of withholding tax as is currently the case.

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Indian Revenue Seeks Standard Tax Arrears Process

23/4/2014

India's Central Board of Direct Taxes has issued its assessing officers with guidance on the standard operating procedure to be followed in the case of an Arrears Tax Demand.

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Jersey Review To Inform Tobacco Duty Policy

22/4/2014

A report published by the Channel Islands Competition and Regulatory Authorities confirms that Jersey's cigarettes prices are GBP0.89 (USD1.50) per pack higher, on average, than in the UK. The findings will support the Government in making excise duty policy decisions.

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NZ's Labour Party Unveils Manufacturing Tax Plans

22/4/2014

New Zealand's main opposition party has released details of a package of tax concessions for the manufacturing industry that it intends to introduce if it is successful in this September's general election.

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Portugal Planning Revenue-Neutral Green Tax Reform

22/4/2014

The Portuguese Finance Ministry has published a preliminary committee report setting out the key objectives of the Government's envisaged reform of environmental taxes.

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Large Partnerships Slipping Through IRS Net: GAO

22/4/2014

The United States Government Accountability Office has issued a preliminary report showing that the Internal Revenue Service is only auditing about one percent of large partnerships – those with 100 or more partners, and assets exceeding USD100m.

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Pakistan Tries To Smoke Out Non-Taxpayers

21/4/2014

As promised earlier this year, Pakistan's Ministry of Finance has published a Tax Directory of all taxpayers, in the hope that non-taxpayers – whose names do not appear on the list, but who are known to have significant income – will be shamed into compliance.

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European Commission Asks Hungary To End Excise Restrictions

22/4/2014

The European Commission has requested that Hungary amend the excise rates it charges on spirits and tobacco products.

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The Report

Offshore Trusts Guide: Introduction

The History of Offshore Trusts
Development of Professional Competence in the Jurisdictions
What Future for the Trust?
The New Age of Transparency
The Swiss Association of Trust Companies
The Society of Trusts and Estates Practitioners

Offshore Trusts Guide: Jurisdictions

Bahamas

Bahamas: Legal Framework and Formation Rules and Fees
Bahamas: 2006 Private Trust Companies Legislation

Barbados

Barbados: Legal Framework and Formation Rules and Fees
Barbados: Supervisory and Licensing Regime and Fees

Bermuda

Bermuda: Legal Framework and Formation Rules and Fees
Bermuda: Supervisory and Licensing Regime and Fees

British Virgin Islands

British Virgin Islands: Legal Framework and Formation Rules and Fees
British Virgin Islands: Special Trusts Act 2003
British Virgin Islands: The Trustee Act 2003
British Virgin Islands: :Supervisory and Licensing Regime and Fees
British Virgin Islands: New Laws on Private Trust Companies
British Virgin Islands: New Private Trust Company Regulations

Cayman Islands

Cayman Islands: Legal Framework and Formation Rules and Fees
Cayman Islands: Supervisory and Licensing Regime and Fees

Cook Islands

Cook Islands: Legal Framework and Formation Rules and Fees
Cook Islands: Supervisory and Licensing Regime and Fees

Cyprus

Cyprus: Legal Framework and Formation Rules and Fees
Cyprus: Supervision, Licensing and Tax

Gibraltar

Gibraltar: Legal Framework and Formation Rules and Fees
Gibraltar: Legislation, Regulation and Supervision

Guernsey

Guernsey: Legal Framework and Formation Rules and Fees
Guernsey: Trusts Law 2007

Isle of Man

Isle of Man: Legal Framework and Formation Rules and Fees
Isle of Man: Supervisory and Licensing Regime
Isle of Man: Uses Clients and Tax Treatment

Jersey

Jersey: Legal Framework and Formation Rules and Fees
Jersey: Supervisory and Licensing Regime
Jersey: Trusts Amendment Act 2006
Jersey: Foundations

Liechtenstein

Liechtenstein: Legal Framework and Formation Rules and Fees
Liechtenstein: Regulation Supervision and Transparency
Liechtenstein: Characteristics of Liechtenstein Trusts
Liechtenstein: Foundations

Madeira

Madeira: Legal Framework and Formation Rules and Fees

Malta

Malta: Legal Framework and Formation Rules and Fees
Malta: The Trust and Trustees Act 2004

Mauritius

Mauritius: Legal Framework and Formation Rules and Fees
Mauritius: Characteristics of the 2001 Trusts Act
Mauritius: Additional Provisions of the 2001 Trusts Act
Mauritius: Tax Treatment

Monaco

Monaco: Legal Framework and Formation Rules and Fees

Nevis

Nevis: Legal Framework and Formation Rules and Fees

New Zealand

New Zealand: Legal Framework and Formation Rules and Fees
New Zealand: Review of the Law of Trusts
New Zealand: Taxation of Trusts

Panama

Panama: Legal Framework and Formation Rules and Fees
Panama: Requirements for Acting as Trust Company in Panama

Seychelles

Seychelles: Legal Framework and Formation Rules and Fees

Turks & Caicos

Turks & Caicos: Legal Framework and Formation Rules and Fees
Turks & Caicos: The Voidable Dispositions Ordinance

Vanuatu

Vanuatu Legal Framework and Formation Rules and Fees





 
 
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