This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. Find out more here.  
 

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

US Business Shows Continuing Concern Over BEPS

23/9/2014

While there has been little new public comment from leading lawmakers in Congress regarding the first set of recommendations issued recently by the Organization for Economic Cooperation and Development on its base erosion and profit shifting initiative, the Business Roundtable has expressed its concern at the "disproportionate adverse impact" the initiative could have on United States multinationals.

Read full story »


Singapore Consults On FATCA Regulations

23/9/2014

The Ministry of Finance, Monetary Authority of Singapore and the Inland Revenue Authority of Singapore have proposed regulations, and issued a draft e-Tax Guide, to help financial institutions in Singapore comply with the United States Foreign Account Tax Compliance Act.

Read full story »


40-Hour Rule Proposed For ObamaCare Reforms

23/9/2014

The United States Internal Revenue Service has issued a proposed notice regulating how to calculate compliance with the "30-hour rule" in the Affordable Care Act's employer mandate, at about the same time as the House of Representatives was passing its Jobs for America Act, which would relax the new requirements to include only employees working at least 40-hour weeks.

Read full story »


Canada, South Korea Sign Landmark Free Trade Deal

23/9/2014

Nine years after negotiations began, Canada and South Korea have signed a free trade agreement that will eliminate duties on nearly all tariff lines.

Read full story »


ECB Official Calls For German Fiscal Stimulus Measures

23/9/2014

A top European Central Bank official and Germany's Deputy Labor Minister have called on the German Government to cut taxes on labor.

Read full story »


False Start For Guatemalan Tax Reform, Reports IMF

23/9/2014

The International Monetary Fund has suggested that Guatemala look to further prop up its revenue base, after the private sector scuppered the Government's attempts to raise more revenue in 2013 and 2014.

Read full story »


Switzerland Seeks To Relieve Double Tax On PEs

23/9/2014

The Swiss Federal Council has launched a consultation on changes to the flat-rate tax credit, which seeks to ensure double tax relief for permanent establishments of companies that are located in Switzerland.

Read full story »


Tougher Penalties For Jamaican Value-Added Tax Regime

23/9/2014

Jamaica has proposed amendments to the law governing its General Consumption Tax, a value-added tax, to make regime-related penalties and enforcement actions more stringent.

Read full story »


New Zealand's National Party Secures A Third Term

23/9/2014

New Zealand's National Party has been reelected for a third term after campaigning with a pledge that it will cut tax for households and businesses.

Read full story »


US Treasury Presents Its Anti-Inversion Proposals

23/9/2014

On September 22, Treasury Secretary Jack Lew presented non-legislative measures put forward by the Obama Administration to deter US multinationals from using corporate inversions to move their tax residence abroad.

Read full story »


US Accountants Urge Immediate Tax Extenders Renewal

23/9/2014

The American Institute of Certified Public Accountants has urged the US Congress "to immediately address the fifty-seven tax provisions that expired at the end of 2013 and the six tax provisions that expire at the end of 2014."

Read full story »


Singapore Revises Productivity Credit e-Tax Guide

23/9/2014

The Inland Revenue Authority of Singapore has published a revised edition of its e-tax guide to the Productivity and Innovation Credit to include the changes to the scheme made in February's 2014 Budget Statement.

Read full story »


Proposal For US Exit Tax On Inverting Companies

23/9/2014

Majority Whip Dick Durbin and Sherrod Brown have introduced a bill – the Pay What You Owe Before You Go Act of 2014 – into the Senate that would require multinational corporations to settle their United States tax bill before using corporate inversions to move their tax residence abroad.

Read full story »


South Africa Issues Draft Guide On Special Trust Taxation

22/9/2014

The South African Revenue Service has issued a draft guide, for consultation, on the taxation of "special trusts," which has been prepared to assist users in gaining a more in-depth understanding of their taxation, with particular reference to income and capital gains taxes.

Read full story »


South Korea's 2015 Budget Seeks Wider Tax Base

22/9/2014

South Korea has released its 2015 Budget, which includes plans to maintain expansionary fiscal policies, funded by a review of tax incentives and measures to boost compliance.

Read full story »


 

Mailing List

Click here to manage your mailing list preferences, or view our privacy statement.


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





 
 
Google+