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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 Gambling Industry Pays USD38bn In Taxes

2/10/2014

The United States gambling industry paid USD38bn in federal, state and local taxes in 2013, according to a report produced by Oxford Economics on behalf of the American Gaming Association.

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China Reforms Resource Tax on Coal

2/10/2014

On September 29, Premier Li Keqiang chaired a State Council executive meeting that reformed China's resource tax for coal, by imposing it on an ad valorem basis, instead of on production volume, from December 1, 2014.

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Vietnam To Hike Sin Taxes

1/10/2014

On September 25, Vietnam's National Assembly Standing Committee approved the Government's proposal to raise the special consumption tax on cigarettes, beer and spirits, from January 1, 2016.

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South Korea Confirms Protectionist Tariff On Rice

1/10/2014

South Korea's Ministry of Agriculture, Food and Rural Affairs has notified the World Trade Organization that it will not request a further waiver to postpone the opening of its rice market from January 1, 2015, but will, instead, impose a high 513 percent tariff on imports above its minimum market access quota.

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Eliminating US Death Tax Would Stimulate Growth

2/10/2014

The Heritage Foundation has confirmed the increased jobs and growth that would arise by cancelling the United States estate tax, more commonly known as the "death tax."

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Spain Presents 2015 Budget

2/10/2014

Spain's 2015 Budget, presented by Budget Minister Cristobal Montoro on September 30, 2014, contains a number of measures aimed at stimulating economic growth, including cuts to the corporate and personal income tax rates.

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Macau Commits To New OECD Tax Info Standard

2/10/2014

As a member of the Organization for Economic Co-operation and Development Global Forum on Transparency and Exchange of Information for Tax Purposes, Macau has expressed its support for the global new standard on the automatic exchange of information, which has the purpose of enhancing tax transparency and combating cross-border tax evasion.

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China Expands Scope Of VAT, Business Tax Exemption

2/10/2014

The Chinese State Administration of Taxation on September 29, 2014, announced the release of Circular No. 71 (Cai Shui [2014] No. 71) providing for a temporary exemption for small businesses from business tax and value-added tax from October 1, 2014, to December 31, 2015.

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Irish Businesses In Last-Minute Income Tax Cut Push

1/10/2014

In a new report to encourage individual income tax cuts in the October 14 budget, Irish business group Ibec has said half of all taxpayers would benefit from a cut to the 52 percent marginal tax rate.

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Portuguese Hospitality Industry Seeks Reduced VAT Rate

1/10/2014

The Portuguese Government is under renewed pressure from hoteliers and restaurateurs to lower the value-added tax rate on the sector.

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UK Gov't Will Honor Scottish Tax Promises, Says Osborne

2/10/2014

UK Chancellor George Osborne has said that a future Conservative Government would honor, in full, its commitments to Scotland by handing over greater fiscal autonomy to the Scottish Parliament.

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Mexico May Slap Anti-Dumping Duties On Steel Imports

2/10/2014

Mexico's Ministry of Economy has initiated an anti-dumping investigation on hot-rolled coil steel imported from Germany, China and France.

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Survey Ranks Global Property Tax Administration Systems

1/10/2014

The Council On State Taxation and the International Property Tax Institute have issued a survey that rates international property tax administration systems, including those in United States states, for fairness and efficiency.

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Philippines Signs Multilateral Tax Assistance Convention

1/10/2014

The Philippines has become the 68th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, when, in Paris on September 26, it was signed by Bureau of Internal Revenue Commissioner Kim Jacinto Henares.

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Chile Enacts Law To Hike Corporate Income Tax Rate

1/10/2014

Chilean President Michelle Bachelet has signed into law the tax reform package that had been one of her main campaign promises in the lead up to this year's election.

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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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