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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

IRS Having Difficulties Auditing Large Partnerships

24/7/2014

After being asked to study the challenges large partnerships pose for the Internal Revenue Service, and present its findings before the United States Senate Permanent Subcommittee on Investigations, the Government Accountability Office has shown that the agency audited only 0.8 percent of such entities in the 2012 fiscal year, compared to 27.1 percent for large corporations.

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Japan, Mongolia Ink Free Trade Deal

24/7/2014

Following a meeting in Tokyo between the Japanese Prime Minister Shinzo Abe and Mongolia's President Tsakhiagiin Elbegdorj, it has been announced that their two countries have reached an agreement on the substance of a bilateral free trade agreement.

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Serbia Warns Businesses On Non-Compliance Penalties

24/7/2014

Serbia's Tax Administration has issued a statement warning businesses to comply with tax rules relating to record-keeping and engaging workers, or else face heavy fines and trading suspensions of up to 60 days.

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Canada Revenue Agency Under Fire For Charity Audits

24/7/2014

The New Democratic Party has called for an independent external investigation into allegations of intimidation and political interference in the targeted audits of charities undertaken by the Canada Revenue Agency.

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US Senate Bill Lumps Online Sales Tax With Internet Moratorium

24/7/2014

With the United States House of Representatives having recently passed the Permanent Internet Tax Freedom Act that would permanently extend a moratorium on internet access taxation, but with the more controversial Marketplace Fairness Act, which would allow states to impose sales taxes on online purchases, stuck in its Judiciary Committee, certain lawmakers have had the idea of linking the two into one bill in the Senate.

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HMRC Chief Exec Hails Record Performance

23/7/2014

HM Revenue and Customs's Chief Executive, Lin Homer, has welcomed the Department's "best ever" results. For the first time, it brought in more than GBP500bn (USD853.4bn) in total tax revenues and secured record compliance revenues of GBP23.9bn.

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Irish Pharmaceutical Firm Shire In USD55bn Merger

24/7/2014

US-based pharmaceuticals giant AbbVie plans to merge with the Dublin-headquartered Shire in a USD55bn deal that is expected to reduce the group's effective tax rate to 13 percent.

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Tax Breaks In Nepalese 2014/15 Budget

23/7/2014

Nepal's finance minister, Ram Sharan Mahat, has offered a number of tax breaks in the 2014/15 budget, including a 50 percent value-added tax rebate for the tea industry.

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US Tax Code Hearing Centers On Corporate Inversions

24/7/2014

While there was mention of such problems as base erosion and profit shifting, and of the merits of territorial against worldwide taxation, the overriding issue during the Senate Finance Committee's July 22 hearing on the United States international tax code, was, as expected, how and when to stop the rising trend of "corporate inversions."

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Australia Seeks To Expand Tax Breaks For Pensions

23/7/2014

The Australian Government is consulting on plans for extending concessional tax treatment to deferred lifetime annuities.

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NZ Opposition Pledges To Remove GST On Food

23/7/2014

The New Zealand First party has released a party manifesto, setting out its tax policies ahead of September's election.

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South African Tax Authority Tasked For 2014/15

23/7/2014

Within his speech to parliament during the Budget Vote on July 21, South Africa's Deputy Minister of Finance, Mcebisi Hubert Jonas, explained the National Treasury's take on the strategic work expected from the South African Revenue Service and the Financial Intelligence Centre during the 2014/15 fiscal year.

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European Environment Agency Calls For Tax Shift

22/7/2014

Taxing inefficient resource use and environmental pollution and reducing labor taxes could encourage job creation, the European Environment Agency has said.

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Little Progress In South Korea, China FTA Tariff Talks

22/7/2014

Despite the effort made earlier this month by South Korean President Park Geun-hye and her Chinese counterpart, Xi Jinping, in agreeing that their two countries should conclude free trade agreement negotiations by the end of 2014, the latest 12th round of talks was said to have produced little, or no, progress on tariffs.

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Canada, UK Revise Double Tax Agreement

22/7/2014

Canada and the UK on July 21, 2014, signed a protocol to their Double Tax Agreement that amends its withholding tax and information exchange provisions.

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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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