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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

Noonan Provides Update On Irish Voluntary Disclosures

23/2/2017

Irish Finance Minister Michael Noonan has confirmed that 13 voluntary disclosures relating to offshore matters have been made since the Budget announcement that the regime would change from May 2017.

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More Criticism Of Proposed US Border Adjustment Tax

23/2/2017

Americans for Affordable Products, a business coalition that opposes the proposed border adjustment tax, has responded to the February 21 letter to leading US lawmakers from the American Made Coalition supporting border adjustability.

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Macao Urged To Hike Individual Taxes

23/2/2017

Macao may need to significantly reduce its already low income tax rates to attract foreign investors and professionals as revenues from its gaming industry fall, the International Monetary Fund (IMF) has said.

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Laos Must Broaden Tax Base, Strengthen Administration: IMF

23/2/2017

Laos should increase its revenues by broadening the tax base, reducing exemptions, and strengthening tax administration, the International Monetary Fund said in its Article IV Report for the country.

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Hong Kong's Budget Provides Tax Relief

23/2/2017

Hong Kong's Financial Secretary, Paul Chan, has announced measures to boost the territory's economy in his 2017-2018 Budget.

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China 'Would Respond' To Any US Border Tax

23/2/2017

At a press briefing on February 21, China's Minister of Commerce, Gao Hucheng, indicated that his country would react were the US to impose a border adjustment tax.

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Australian Tax Agency Explains Spouse Tax Offset Change

23/2/2017

The Australian Taxation Office has issued guidance on changes to the spouse tax offset that will enter into force on July 1.

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Switzerland To Draw Up New Corporate Tax Plan

23/2/2017

The Swiss Federal Council has asked the Finance Department to draw up new proposals for corporation tax reform by mid-2017 at the latest, following its recent referendum defeat.

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UAE Signs Double Taxation Agreement With Burundi

23/2/2017

The UAE and Burundi have signed two agreements to avoid double taxation and promote investments between the countries.

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Scottish Parliament Agrees New Income Tax Settings

22/2/2017

Scottish lawmakers have approved plans for the structure of the nation's new individual income tax regime, following the tax devolution agreement with the UK.

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Saudi Cabinet Approves GCC Selective Tax

22/2/2017

Saudi Arabia's Cabinet has approved the introduction of the "selective tax" that is being rolled out across the Gulf Cooperation Council member countries.

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Northern Irish Gov't Mulling 10 Percent CIT Rate

22/2/2017

Arlene Foster, Northern Ireland's First Minister, has said her Democratic Unionist Party – the territory's largest political party – would support a cut in the corporate income tax rate to 10 percent if her government is reelected.

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New Zealand Clarifies Tax Rules For Professional Services

22/2/2017

New Zealand's Inland Revenue Department has issued guidance on when income from professional services is derived for tax accounting purposes.

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Italy Looking For Avenues To Increase Tax Revenues

22/2/2017

It still remains uncertain as to how Italy's additional 2017 fiscal adjustment required by the European Commission will be funded, but a major part could involve cuts to individual income tax deductions.

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Ireland Heavily Reliant On MNE Corporate Tax Payments: Review

22/2/2017

As part of a review of corporate tax policy, the Irish Finance Ministry has said reliance on tax revenues from foreign-owned multinationals is contributing "to the volatility and unpredictability of corporate tax receipts."

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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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