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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

South Korea To Maintain Expansionist Tax Policies

18/9/2014

Finance Minister Choi Kyung-hwan has confirmed that South Korea will maintain its stimulus measures, including a "no-tax increase" policy for the foreseeable future, as the economy is still not performing to its potential.

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Democrats Abroad Warn On FATCA Effect For American Expats

18/9/2014

Democrats Abroad, the overseas arm of the Democratic Party, has issued the results of its 2014 global survey, which demonstrates the growing concerns about taxation and financial reporting facing Americans living outside the United States, and in particular the consequences of the Foreign Account Tax Compliance Act.

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India-UAE Trade Slumps On Gold Duty Hikes

18/9/2014

The fivefold increase in India's gold import duty rate resulted in a 21 percent drop in trade with the United Arab Emirates during the 2012-13 financial year, according to a new report from HSBC.

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Philippines To Introduce Excise Tax Stamps On Tobacco

18/9/2014

The Philippines' Bureau of Internal Revenue (BIR) has issued Revenue Regulation No. 7-2014, which requires the placing of its stamps on all imported and locally manufactured cigarettes to demonstrate that excise tax has been paid.

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European Court Okays Cut-Rate VAT For Books In Digital Form

18/9/2014

In a ruling that could have far-reaching consequences for e-book sellers, the European Court of Justice has agreed that a reduced rate of value-added tax may be applied to books that are provided in digital form.

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Lew Says Treasury Anti-Inversion Action 'Imminent'

18/9/2014

With no bipartisan legislation from Congress in sight, US Treasury Secretary Jack Lew has promised that the Federal Government will take administrative action "very, very soon" to deter United States multinationals from using corporate inversions to move their tax residence abroad.

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Lithuania To Pass Shale Gas Tax Law

18/9/2014

Lithuania will soon approve new legislation to improve tax conditions for companies undertaking shale gas exploration, Lithuania's Prime Minister, Algirdas Butkevicius, has said.

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Switzerland Clarifies Fines Not Tax Deductible

18/9/2014

The Swiss Federal Council has clarified that fines are not a business-related expense and are therefore not tax deductible.

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OECD Leaves Digital Tax Problems Unanswered

18/9/2014

The Organization for Economic Cooperation and Development admitted it had an empty hand when delivering its new report on taxing the digital economy on September 16. Agreeing that so far the conundrum had left its experts stumped, it updated stakeholders on proposals under development that it hopes to have fully worked through by late next year.

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Halt Called To Philippines Investor Details Disclosure Rules

17/9/2014

Following a restraining order from the Philippines' Supreme Court on the Bureau of Internal Revenue's enforcement of regulations requiring the submission by withholding agents of a list of their investors receiving taxable income, the agency has issued a further circular clarifying part of those requirements.

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SMEs Give Vote Of Confidence To NZ Tax System

17/9/2014

New Zealand's small to medium enterprises are extremely comfortable with New Zealand's tax policy and the tax risk on their companies, according to the latest International Business Report from accounting firm Grant Thornton.

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US Tax Competitiveness 32nd Of 34 OECD Countries

18/9/2014

The Tax Foundation has issued its International Tax Competitiveness Index, which has found that the United States has the 32nd most competitive tax system out of the 34 Organization for Economic Cooperation and Development member countries.

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Austrian Labor Tax Burden Stifling Economy: IMF

17/9/2014

Austria should look to cut the tax burden on labor to boost the economy's growth potential, the International Monetary Fund has said.

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Russia Rules Out VAT, Personal Income Tax Changes

18/9/2014

Russia, which previously was said to be considering a new regional sales tax for introduction in 2015, has ruled out a change to the value-added tax regime, after the nation was reportedly considering a two percent value-added tax hike.

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Trinidad And Tobago Issues Latest Budget

17/9/2014

Trinidad and Tobago aims to reduce its fiscal deficit by improving tax administration, offering a broad but temporary tax amnesty, and introducing a new tax regime on gambling activities.

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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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