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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

Large Partnerships Slipping Through IRS Net: GAO

21/4/2014

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

21/4/2014

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

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Annual Study Shows Heavy US Tax Compliance Burdens

21/4/2014

The National Taxpayers Union has released its 16th annual study of tax complexity in the United States, finding that the economy lost USD224bn and 6.1bn hours of productivity due to the burden of compliance with the country's tax code.

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IRS Sees More Taxpayers e-Filing From Home Computers

21/4/2014

Despite a late start to the filing season, the Internal Revenue Service has issued more in tax refunds than this time last year, and more United States taxpayers are using their home computers to file their tax returns, according to an interim report published by the Treasury Inspector General for Tax Administration.

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Austria Eyes Payroll, Income Tax Reform

21/4/2014

The Austrian Government will draw up plans to simplify the nation's income tax system by the autumn, Finance Minister Michael Spindelegger has said, explaining that payroll taxes have become too complicated and onerous for businesses.

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Switzerland Expands Professional Training Tax Breaks

21/4/2014

Switzerland's new federal law governing tax deductions for professional training and development costs will enter into force on January 1, 2016.

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Commission Quizzes Dutch Dividend Tax Rules

21/4/2014

The European Commission has asked the Netherlands to amend its taxation of dividends received on shares held by insurance companies established in other member states or European Economic Area countries.

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Ireland Warned On Pleasure Boat Marked Fuel Use

18/4/2014

The European Commission has urged Ireland to prevent persons from purchasing lower taxed fuel for use in private pleasure boats.

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Starbucks To Move European HQ To UK

21/4/2014

Coffee franchise Starbucks is to move its European headquarters from the Netherlands to the UK, and says that it will pay more tax in the UK as a result.

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Ukraine To Cut Tax On Medical Supplies

21/4/2014

Ukraine's Cabinet of Ministers has appealed to parliament to immediately approve a bill to reduce tax rates for medicines and medical products, as well as the approval of a visa-free regime with the European Union.

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Report Charts Lowest Tax Rates In Advanced Economies

21/4/2014

Canada, the United Kingdom, and France offer some of the world's lowest effective corporate income tax rates for the digital services sector, according to the biennial Competitive Alternatives report published by professional services firm KPMG.

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Philippines Bill Proposes Film Production Tax Breaks

18/4/2014

Juan Edgardo "Sonny" Angara, Chairman of the Senate's Ways and Means Committee, has introduced a bill that seeks to promote the Philippines' film industry, and so-called "film tourism," by providing tax incentives to production companies, both foreign and local.

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Australian PM Shoots Down Tax Hike Discussion

17/4/2014

Australian Prime Minister Tony Abbott cut short questions on the likely shape of future tax reforms after being prompted at a press conference on the possibility of tax hikes.

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Tax Execs Challenge Canadian Treaty Shopping Plans

18/4/2014

The Tax Executives Institute has expressed its regret that the Canadian Government has released draft legislation on so-called "treaty shopping" before the scope of the perceived treaty abuse problem has been quantified and disclosed.

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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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