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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

AdvaMed Campaigns For US Medical Device Tax Repeal

30/1/2015

AdvaMed, the Medical Imaging and Technology Alliance, has published the results of a new survey providing an update on the negative impact of the medical device tax, which was included in the Affordable Care Act and took effect on January 1, 2013.

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US Congress Gets Bill To Curb IRS Civil Asset Forfeitures

30/1/2015

Legislation to protect taxpayers from the inappropriate use of civil forfeiture laws has been re-introduced into both the United States House of Representatives and Senate.

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Estonia Urged To Cut Labor Taxes

30/1/2015

The Organisation for Economic Co-operation and Development has recommended that Estonia should lower its labor tax wedge to boost the economy.

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IMF Commends Thailand On Tax Policies

30/1/2015

Thailand's Deputy Prime Minister in charge of economic policy, Pridiyathorn Devakula, says that the International Monetary Fund has commended the military-led Government's overall tax policies.

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IMF Proposes Higher Rate VAT For San Marino

30/1/2015

The International Monetary Fund has recommended that San Marino should finalize a multi-year fiscal strategy, to be introduced in 2016, which will likely include the implementation of proposals under development for a value-added tax.

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Italy Issues Draft Voluntary Disclosure Form

30/1/2015

The Italian Revenue Service has issued a draft version of the form Italian residents should complete to participate in the voluntary disclosure program for undeclared assets, which received parliamentary approval in December.

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WTO Reports Doha Round Progress

30/1/2015

The Director-General of the World Trade Organization, Roberto Azevêdo, reported on January 29, 2015, that more progress was made during this year's first week of intensive negotiations on the Doha Round than during the first six months of 2014.

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UK Directors Release Tax Policy Proposals

31/1/2015

Ahead of the general election in the UK, the Institute of Directors has released a new policy paper on its Priorities for Tax Reforms.

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New Abu Dhabi Free Zone Sets Up Shop

30/1/2015

Abu Dhabi Global Market, a new free zone in the United Arab Emirates, announced on January 25, 2015, that it has signed a 50-year lease to establish a building on Al Maryah Island as its headquarters.

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South Africa Issues Ruling On Termination Of STC Credits

30/1/2015

The South African Revenue Service has issued a draft binding general ruling, which clarifies that credits carried forward from the secondary tax on companies regime may not be used when a dividend is declared before April 1, 2015, if dividends tax is paid on or after that date.

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Costa Rican FM Calls For Progress On Tax Reform

29/1/2015

Costa Rica's Minister of Finance, Helio Fallas, has said that the Central Government deficit last year was kept below the level targeted in the yearly budget, but reforms are needed to strengthen the tax base.

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China Reports On VAT Regime Progress

29/1/2015

China's State Administration of Taxation has provided an update on progress towards the roll-out of value-added tax nationwide, alongside the publication of tax revenue statistics for 2014.

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Guernsey Rejects Vehicle Tax Plans

29/1/2015

The future of vehicle taxation in Guernsey remains unclear, after two tax proposals were rejected by Guernsey's Parliament this month amid popular protests.

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Hong Kong Ranked As Freest Economy For 21st Year

30/1/2015

For the 21st consecutive year, Hong Kong has maintained its position as the world's freest economy in The Heritage Foundation's Index of Economic Freedom.

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Italy Improves New Patent Box Regime

30/1/2015

The Italian Government has passed improvements to its new patent box preferential tax regime, even though it was only introduced this month, after approval of the 2015 Budget Law in December.

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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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