Welcome to Offshore Trusts Guide

Offshore Trusts Guide 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.

Latest Features

Towards Public Registers of Beneficial Owners?

Under updated draft anti-money laundering rules approved by the European Parliament earlier this year, the ultimate owners of companies and trusts would have to be listed in public registers in EU countries. This feature is a summary of these proposals, and other measures being considered around the world to increase the transparency of ownership...Read full report »

New Zealand To Update Trust Law

With the Government of New Zealand having recently announced that it intends to take up the recommendations of a commission set up to review the country’s trusts legislation, this feature takes a look at what this could mean for settlors, beneficiaries and trustees of New Zealand...Read full report »

Jersey Leads Trust World With Innovative Amendment

It may sound obscure, but the Trusts (Amendment No. 6) (Jersey) Law, introduced in October 2013 and the subject of this review, represents a significant change to Jersey's trust legislation that is expected to lead to more business for the jurisdiction's already substantial trust sector... Read full report »

Q3 2013 Feature: Offshore Trusts and the G8 Transparency Agenda

This feature looks at the implications of the G8’s call for more transparency with regard to the beneficial ownership of companies and legal arrangements for offshore trusts.Read full report »

Q2 2013 Feature: Maltese Trust Law Reforms

The Malta Financial Services Authority (MFSA) has recently proposed a number of significant amendments to the Trusts and Trustees Act as well as changes to the way the trust and fiduciary services sector is regulated, and these possible changes are examined in this feature.Read full report »

Latest Trusts News

India Announces More COVID-19 Measures

Switzerland Sends 2019 Taxpayer Data Under CRS

IRS To Waive Small Tax Debts For Former Citizens

UK Shelves Plans For Surcharge On Overseas UK Property Buyers

Australia Explains Tax Disclosure Obligation On Largest Firms

South Africa Drops Paper Forms To Encourage E-Filiing

Tax Deadline Approaching For Americans Abroad

Switzerland To Amend Anti-Money Laundering Law

EU Council Adopts Directive To Make Company Ownership Data Public

HMRC To Add To Arsenal Against Diverted Profits

IRS Explains How To Calculate Transition Tax Liability

Australia Expands Multinational Anti-Avoidance Law

Read more news »

Latest Network News

Hong Kong Issues 2020-21 Tax Returns

6/4/2021
On April 1, 2021, the Hong Kong Inland Revenue Department began issuing profits tax, property tax, and employer's returns for the year of assessment 2020-21.
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Hong Kong Tables Tax Law Administration Bill

25/3/2021
Hong Kong tabled the Inland Revenue (Amendment) (Miscellaneous Provisions) Bill 2021 in parliament on March 24.
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Hong Kong Adopts Law To Cut Stamp Duty Rates

19/3/2021
Hong Kong has passed legislation to abolish the doubled ad valorem stamp duty rates applicable to non-residential property transactions with effect from November 26, 2020.
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Cyprus Extends Deadline For Filing 2019 Corporate Tax Returns

25/3/2021
Cyprus has extended the deadline for the submission of corporate tax returns and the TD1A form required from certain self-employed persons.
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EU Committed To Boosting Tax Take From Digital Economy

19/3/2021
The EU is willing to move ahead with its own proposals on taxing the digital economy if an agreement is not reached at an international level, according to the current EU Council presidency.
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UK Issues Guidance On New Stamp Duty Surcharge On Non-Residents

19/3/2021
HM Revenue and Customs has recently issued new guidance on the Stamp Duty Land Tax (SDLT) on non-resident buyers of residential property in England and Northern Ireland.
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Australia To Shutter 'Harmful' Offshore Banking Unit Regime

19/3/2021
The Australian Government has confirmed that it will amend its offshore banking unit regime after it was designated a harmful tax regime by the OECD and the European Union.
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UAE Sets Out VAT Rules For Social Media Income, Performers

19/3/2021
The United Arab Emirates' Federal Tax Authority has released a bulletin highlighting the value-added tax rights and obligations of performers and those who earn income from online platforms.
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Singapore Updates Tax Rules For Company Liquidations

3/3/2021
The Inland Revenue Authority of Singapore has updated its guidance on the tax requirements for companies being liquidated and those under receivership.
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Singapore Explains Changes To 2021 Tax Filing Rules

3/3/2021
The Inland Revenue Authority of Singapore has said that it will be sending tax bills directly to certain taxpayers this tax filing season and will be simplifying filing arrangements for the self-employed.
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Belgium Gazettes Law For Tax On Securities Accounts

3/3/2021
Belgium has published in its Official Gazette legislation to introduce the country's new tax on securities accounts.
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Hong Kong Announces Tax Relief In 2021-22 Budget

3/3/2021
Hong Kong will grant taxpayers a waiver of up to HKD10,000 (USD1,290) of profits tax, salaries tax, and tax under personal assessment, the territory announced in its 2021-22 Budget.
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Malaysia Updates Tax Guidance For Digital Services Providers

3/3/2021
Malaysia has comprehensively updated its guidance on the requirement on foreign service providers to collect service tax on business-to-consumer supplies of digital services.
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Sweden To Probe E-Commerce And Rental Income Declarations

3/3/2021
The Swedish tax authority has announced that it will be expending more resources this year on ensuring businesses fully declare income from e-commerce and taxpayers report income from home rentals.
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Singapore Expands Business Tax Support Schemes In 2021 Budget

22/2/2021
Singapore announced the extension of a number of support measures for businesses in its 2021 Budget, released on February 16, 2021.
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