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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

US Senate Republicans Block 'Bring Jobs Home Act'

1/8/2014

On July 30, the Republican party in the United States Senate, by a 54-42 procedural vote that divided on partisan lines and required at least 60 votes to move the bill to a definitive vote, succeeded in defeating the Bring Jobs Home Act, which would have provided a 20 percent tax credit against companies' expenses incurred when bringing jobs back to the country.

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Cameron Would 'Love' To Raise Higher Rate Threshold

1/8/2014

David Cameron has said that he understands the problems associated with the low threshold for the UK's higher rate of income tax, but warned that he cannot yet make any promises for reform.

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Last Minute Funding Fix Agreed For US Highway Fund

1/8/2014

The United States Senate was forced into adopting tax proposals put forward by the House of Representatives, in a vote on July 31, to ensure funding for the Highway Trust Fund before an August 1, 2014, deadline.

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Study Compares Tax Freedom Day Across The EU

1/8/2014

"Tax Freedom Day" has come two days later for taxpayers across the European Union in 2014, according to analysis from the Institut Économique Molinari.

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Australian Mining Tax 'A Failure', Hockey Claims

1/8/2014

The Australian Government received just AUD600,000 (USD1.02m) from the Minerals Resource Rent Tax in the second quarter of 2014 – a figure the Treasurer said demonstrates that the levy has failed.

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IMF Supports Chinese Tax Reform Efforts

1/8/2014

In its latest annual Article IV Consultation with China, the International Monetary Fund recommended various tax measures within the Chinese Government's tax reform agenda so as to promote more balanced and inclusive growth, while also promoting environment-friendly policies.

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UK Reports On Uptake Of Social Security Tax Break

1/8/2014

More than 725,000 UK employers have benefited from the Employment Allowance, a scheme that provides for a reduction in National Insurance Contributions, the Government has announced.

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Australia Challenging Property Development Tax Avoidance

1/8/2014

Property developers are being warned by the Australian Taxation Office not to use trusts to receive returns from property developments as capital gains instead of income.

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Ireland Seeking To Bolster Its Post-BEPS Appeal

1/8/2014

Ireland's 12.5 percent corporate tax rate will remain central to its international offering, but it will also seek to differentiate itself in other ways, the nation's Jobs Minister has said.

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Russian FM Provides Anti-Offshore Law Update

1/8/2014

Russia's Finance Minister, Anton Siluanov, has told President Vladimir Putin that a new bill to deter Russian tax residents from hiding income offshore is expected to raise about RUB30bn (USD844m) from overseas accounts in Cyprus and the Netherlands.

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US Congress Urged To Deny Contracts To Inverters

1/8/2014

With pressure growing for the United States Congress to move forward on legislation to halt the flow of "corporate inversions" in the short-term, the Fair Federal Contracts Act has been introduced in both the Senate and the House of Representatives, to add a provision to prohibit federal contracts going to corporations that reincorporate overseas.

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EU, Cameroon Implement Economic Partnership Agreement

31/7/2014

The European Union and Cameroon are to implement an interim Economic Partnership Agreement that will give Cameroonian exports duty- and quota-free access to the European market.

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South Korea Confirms Fiscal Support For The Economy

31/7/2014

During his participation in a forum on July 28, South Korea's Minister of Strategy and Finance, and Deputy Prime Minister, Choi Kyung Hwan confirmed that the Government's future tax policies will be designed around the pressing need to provide a boost to the country's economy recovery.

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ACCA Questions Legality Of UK 'Bank Raid' Powers

1/8/2014

The Association of Chartered Certified Accountants has warned that proposals to give HM Revenue and Customs powers to "raid" money from taxpayers' bank accounts risk being unconstitutional.

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EU VAT Place Of Supply Guide In 23 Languages

31/7/2014

The European Commission has confirmed that explanatory notes providing guidance on EU place of supply changes for telecommunications, broadcasting and electronic services from January 1, 2015, are now available in 23 languages, and its mini One Stop Shop guidance is now available in 27.

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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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