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

Ukraine, Austria To Raise Tax Rates In Double Tax Pact

20/10/2020
Ukraine and Austria intend to revise their double tax agreement to raise rates of tax on cross-border income and introduce measures to combat tax base erosion and profit shifting.
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UAE To Expand Tax Payment Options From November

20/10/2020
The United Arab Emirates Federal Tax Authority has set out its plans to upgrade its eDirham system, which is used to pay state fees and taxes.
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France To Collect Its Digital Services Tax This Year

20/10/2020
French Minister of Finance Bruno Le Maire has reportedly said that France intends to collect the country's digital services tax in December 2020.
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France Allowing Companies Three More Months To Pay Property Tax

20/10/2020
France has extended the October 15 property tax payment deadline for businesses affected by measures to contain COVID-19.
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Belgium Postpones Corporate Tax Return Deadline

20/10/2020
Belgium's Minister of Finance has announced a further extension to the 2020 corporate tax return deadline.
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OECD Indicates New Focus On Virtual Currency Tax Issues

20/10/2020
The OECD has released a new report on countries' tax rules for virtual currencies, alongside an announcement that the Common Reporting Standard will be expanded next year to newly cover virtual currency assets.
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UK Updates Brexit VAT Guidance For Imported Goods

20/10/2020
On October 5, 2020, the UK tax authority added considerably to its Brexit guidance for businesses on the value-added tax rules that will apply to goods entering Great Britain from outside the UK.
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Malta Expands Fiscal Unity Guidelines

20/10/2020
Malta's tax agency has announced that it has expanded its guidance on the territory's Fiscal Unity regime, to clarify technical matters in relation to the Consolidated Group (Income Tax) Rules.
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Russia, Malta Sign Double Tax Agreement Protocol

20/10/2020
The Russian Government has announced the signing of a double tax Protocol with Malta, to increase the amount of tax that Russia may collect at source on cross-border payments of dividends and interest to 15 percent.
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Turkey Cuts Tax On Forex Transactions

5/10/2020
Turkey has reversed an increase to the country's Banking Insurance Transaction Tax (BSMV) on foreign currency and gold purchases.
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Netherlands Allows More Time To Pay Frozen Tax Debts

5/10/2020
The Dutch Government has announced that businesses may further delay payment of certain tax dues that were frozen in response to the COVID-19 pandemic.
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France To Cut Business Taxes

5/10/2020
French Minister of Finance Bruno Le Maire presented the 2021 Finance Bill to parliament on September 28, 2020, which includes provisions to reduced taxes on production and plans to reduce the corporate tax rate next year.
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UAE Explains Updated Economic Substance Rules

5/10/2020
The United Arab Emirates Ministry of Finance has highlighted changes made to the territory's rules on economic substance.
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UK Releases Construction VAT Reverse Charge Guidance

5/10/2020
On September 24, 2020, HM Revenue and Customs released in-depth guidance on the introduction of the VAT reverse charge mechanism on the supply of building or construction services.
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Netherlands Invites Input On New Dividend Withholding Taxes

29/9/2020
On September 25, 2020, the Dutch Ministry of Finance launched a consultation on plans to introduce a withholding tax on dividend payments to low-tax jurisdictions.
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