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

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

OECD Delivers Rules To Prevent Tax Transparency Standard Evasion

Read more news »

Latest Network News

Hungarian Government Submits Tax Bill

15/11/2019
On November 12, 2019, Hungary's Ministry of Finance announced that it has submitted to parliament the seventh and final part of its Economic Action Plan, which includes various tax measures.
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Slovenian Lawmakers Approve Corporate Minimum Tax Plan

15/11/2019
On October 23, 2019, Slovenia's National Assembly adopted a package of tax measures which includes changes to corporate, personal, and capital gains taxes.
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Panama Grants Certain Companies A One-Month Filing Extension

15/11/2019
Panama has extended the filing annual corporate tax filing deadline for certain international trading and group headquarter companies.
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Switzerland, EU To Link Emissions Trading Systems

15/11/2019
Switzerland and the EU are to link their emissions trading systems from next year, after the Swiss Federal Council approved revisions to the country's Ordinance on the Reduction of CO2 Emissions.
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Malta Adds To NID Guidelines

15/11/2019
The Office of Malta's Commissioner for Revenue has updated guidelines in relation to the Notional Interest Deduction rules.
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Finland To Implement EU Exit Tax

15/11/2019
On November 7, 2019, the Finnish Ministry of Finance issued a proposal to implement a corporate exit tax, which is based largely on the European Union Anti-Tax Avoidance Directive.
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OECD Releases Minimum Tax Plan To Solve Digital Tax Issues

15/11/2019
The OECD on November 8, 2019, released its plans for a minimum tax on corporate profits, which is one element of a two-pronged approach to solving the tax challenges arising from the digitalization of the economy.
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OECD Releases Further CbC Reporting Guidance

8/11/2019
The OECD has released further interpretative guidance to give greater certainty to tax administrations and multinational groups on the implementation and operation of country-by-country reporting.
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Singapore Announces Plans For GST Reforms

8/11/2019
Singapore is to add provisions to draft legislation to enhance the new GST regime for imported services and clarify new rules for virtual currencies.
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New Zealand Tops World Bank's 'Doing Business' 2020

8/11/2019
New Zealand is the easiest place in the world to do business, according to the World Bank's new Doing Business 2020 report, which looks at the simplicity of setting up, operating, and paying taxes in 190 territories around the world.
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OECD Urges Colombia To Rethink Tax Breaks

8/11/2019
The OECD has recommended that Colombia pursue value-added tax and income tax reforms to plug revenue leakages and improve the fairness of the tax regime.
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UK Explains BEPS Changes To Luxembourg DTA

8/11/2019
On November 5, 2019, the UK Government released the synthesized text of the Luxembourg-UK double tax agreement, as modified by the BEPS multilateral instrument.
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Warren Announces US Corporate Tax And Wealth Tax Plans

8/11/2019
On November 1, 2019, the presidential campaign of United States Senator Elizabeth Warren (D-MA) published plans for a system of universal Medicare that will be partially funded by tax increases on large corporations and wealthy individuals, as well as by stricter anti-tax avoidance rules.
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Swiss Tax Transparency Changes Enter Into Force

8/11/2019
The Swiss Government has published guidance on the legislation that brings into force the recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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OECD Explains New Disclosure Req's For No Or Low Tax States

8/11/2019
The OECD has released guidance on new information reporting obligations for territories that levy no or only nominal rates of corporate tax, as part of its work on BEPS Action 5, covering harmful tax practices.
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