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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

Belgium Clarifies Focus Of 2013 Tax Controls

19/6/2013

Belgium's General Tax Administration has announced details of the tax controls that it intends to implement this year, to increase transparency and to encourage taxpayers in Belgium to meet their tax obligations in future.

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Electrabel Submits Fresh Nuclear Tax Challenge

19/6/2013

Belgium's nuclear electricity producer Electrabel, subsidiary of French energy giant GDF Suez, has submitted a fresh appeal to the Belgian Constitutional Court challenging the Government's controversial nuclear tax, which was almost doubled to EUR550m (USD596m) last year.

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Canada Outlines Stance On Japanese Trade Talks

19/6/2013

The Canadian Government has tabled its response to a parliamentary committee's comments on the proposed economic partnership agreement with Japan, welcoming the committee's analysis and recommendations.

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East African Budgets Hike Taxes

19/6/2013

The East African Community member nations, Kenya, Uganda, Tanzania and Rwanda, held their Budget Day on June 13 for the 2013/14 fiscal year, and all raised taxes to fund growing infrastructure and economic development expenditure.

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Hollande Backs Rise In Pension Contribution Period

19/6/2013

Ahead of upcoming discussions with the country's social partners on pension reform, French President François Hollande has made clear that he has no intention of completely "starting from scratch" with the system.

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Law to Exclude US Ex-Citizens Judged To Have Avoided Tax

19/6/2013

Two US Senators have filed an amendment to the Immigration Reform Bill that will automatically bar former citizens eligible to pay the exit tax from re-entering the USA unless they can show the Department of Homeland Security that they did not renounce US citizenship for tax purposes.

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China, EU To Talk On Trade Disputes

19/6/2013

It has been announced that the European Trade Commissioner Karel De Gucht and Chinese Commerce Minister Gao Hucheng are to meet in Beijing on June 21, during the 27th annual EU-China Joint Committee, to discuss the currently difficult trade relations between the European Union and China.

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Switzerland Rules Out Ecological Tax Reform Bill

19/6/2013

The Swiss Federal Council has announced that it does not intend to draft a bill, providing for an ecological reform of taxation in the Confederation.

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IRS Describes Its Online Support For Small Businesses

19/6/2013

The United States Internal Revenue Service has described its online information, support and services for those taxpayers who own or operate, or plan to start, a small business.

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Liechtenstein, EU Launch Savings Tax Talks

19/6/2013

Liechtenstein's Prime Minister and Finance Minister Adrian Hasler has held a first round of talks with European Tax Commissioner Algirdas Šemeta, on extending the Savings Tax Directive to close existing loopholes.

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G8 Leaders Agree To Tax And Transparency Plans

19/6/2013

Leaders from the world's eight biggest industrialized nations have signed a declaration they claim will "make a real difference" in the fight against tax evasion and avoidance.

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July Start Earmarked For EU, US Trade Talks

19/6/2013

The proposed Transatlantic Trade and Investment Partnership "could be the biggest bilateral trade deal in history," UK Prime Minister David Cameron has said at the G8 Summit, where it was announced that negotiations will begin next month.

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Switzerland Withholds EUR615m In 2012 In EU Interest Tax

19/6/2013

According to the Swiss Federal Department of Finance, gross revenue generated from the system of tax retention on interest payments made in Switzerland to European Union taxpayers, amounted to CHF615.4m (USD666.6m) for the 2012 tax year.

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Switzerland To 'Cooperate Actively' On OECD AEI Standard

19/6/2013

The Swiss Federal Council has announced that it is prepared "to cooperate actively," under the auspices of the OECD, on the development of a global standard for the automatic exchange of information.

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Australia Reminds SMEs Of Tax Relief Deadline

18/6/2013

Australian Treasurer Wayne Swan has issued a reminder to the country's 3.2m small businesses that they have just 13 days of the current financial year left to access "generous" tax reliefs.

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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