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

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

OECD Delivers Rules To Prevent Tax Transparency Standard Evasion

Canada To Reform Taxation Of Passive Investments

Australia's Board Of Taxation Considers Bare Trusts Tax Reform

Australia To Strengthen Multinational Anti-Avoidance Law

Read more news »

Latest Network News

Brazil Removes San Marino From Tax Haven List

5/7/2019
Brazil has announced that it has removed San Marino from its list of tax havens.
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Ireland Consults On Future Of Two Tax Reliefs

5/7/2019
The Irish Government is holding a public consultation on the Special Assignee Relief Programme and the Foreign Earnings Deduction, as part of a broader independent review of the reliefs.
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New EU Dispute Resolution Rules Enter Into Force

5/7/2019
The EU's new directive on tax dispute resolution mechanisms entered into force on July 1.
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Sweden To Make Marketplaces Liable For Evaded VAT

5/7/2019
On June 28, 2019, the Swedish Government announced that it has begun the legislative process to implement European Union e-commerce value-added tax reforms.
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Zambia Delays VAT Again, Until September

5/7/2019
Zambia has once again pushed back implementation of a sales tax in place of value-added tax, to September 1, 2019.
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OECD Issues BEPS Progress Report To G20 Leaders

5/7/2019
In a report released for G20 leaders ahead of their meeting in Osaka on June 30-31, 2019, the OECD provided a progress update on its international tax reform work, including on base erosion and profit shifting, and on international tax transparency initiatives.
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EU Court Rules For Hungary In Advertising Tax Dispute

5/7/2019
On June 27, 2019, the General Court of the European Union annuled a decision by the European Commission which found that the Hungarian advertisement tax was incompatible with the EU state aid rules.
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French Lawmakers Agree Digital Tax Law

5/7/2019
A joint committee of lawmakers from the French House of Representatives and the Senate has agreed on a bill to introduce a digital services tax in France.
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Hungarian Lawmakers To Decide On Tax Cuts Plan

5/7/2019
Hungary's 2020 Budget law is before parliament for approval. Most tax-related proposals would become effective from the start of 2020.
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Indonesia Announces Plans For Tax Relief

5/7/2019
The Indonesian Government has announced that it will target tax relief at seven more industries, building on targeted tax relief for 17 so-called pioneer industries announced last year.
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US Senate Finance Committee Approves Four Treaties

5/7/2019
On June 25, 2019, the United States Senate Foreign Relations Committee approved amendments to four double tax avoidance agreements which have been pending in the Senate for several years.
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Morocco Commits To BEPS-Proof Its Tax Treaties

5/7/2019
Morocco signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting – the BEPS Multilateral Instrument (BEPS MLI) – on June 25, 2019.
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US Senate Finance Committee Seeks Response To French Digital Tax

5/7/2019
The leaders of the United States Committee on Finance have written Treasury Secretary Steven Mnuchin urging him to use "all tools available" to counter France's proposed digital services tax, which they argue unfairly discriminates against US companies.
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Canada Ratifies BEPS MLI

5/7/2019
On June 21, 2019, Canada ratified the BEPS multilateral convention, to introduce amendments to its network of tax treaties to prevent abuse.
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India's GST Council Agrees Overhaul Of GST Returns

5/7/2019
During its 35th meeting, India's GST Council approved changes to GST filing requirements and deadlines, and approved the introduction of an electronic invoicing system,
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