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

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

UK Tax Advisers Welcome Inheritance Tax Review

Read more news »

Latest Network News

US Urged To Trim Tax Form W-4

16/7/2018
The American Institute of CPAs has urged the Internal Revenue Service and the US Treasury Department to simplify the draft 2019 Form W-4, Employee's Withholding Allowance Certificate, and the accompanying instructions, to reduce administrative burdens on taxpayers.
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South Africa Drops Paper Forms To Encourage E-Filiing

16/7/2018
The South African Revenue Service has removed certain paper forms from its branches in an attempt to encourage more taxpayers to file tax returns electronically.
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Netherlands Ponders New Aviation Tax

16/7/2018
The Dutch Government has begun a public consultation exercise on plans to introduce a new tax on air travel by 2021.
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Pakistani Tax Amnesties Extended Until July 31

9/7/2018
Pakistan's Government has approved a one-month extension to tax amnesties for companies and individuals, which were due to end on June 30, 2018.
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Australian Tax Changes Effective From July 1

6/7/2018
The Australian Government has set out the numerous changes made to the tax system on July 1 and launched a consultation on new tax rules for "stapled structures."
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IMF Urges US To Hike Indirect Taxes

6/7/2018
The International Monetary Fund has recommended that the United States raise indirect taxes to boost revenues, to offset the cost of recent tax cuts and spending increases.
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UK Legislates To Adopt New EU VAT Rules For Vouchers

6/7/2018
On July 6, 2018, the UK Government issued draft legislation that would transpose new EU value-added tax rules on vouchers into UK law, along with an explanatory memorandum of the changes.
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Ontario Withdraws Support For Canadian Carbon Taxes

16/7/2018
Ontario's new government has scrapped the province's cap-and-trade carbon pricing regime, effective July 3.
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OECD Welcomes Dutch Efforts To Counter BEPS

4/7/2018
The OECD has welcomed efforts by the Dutch Government to tackle base erosion and profit shifting but called for the overall tax regime to be simplified, including in area of value-added tax.
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Danish Tax Agency Overhaul Complete

4/7/2018
An administrative overhaul of Denmark's tax authority was instituted on July 1, with a series of new specialized boards becoming operational.
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IRS Announces Plans To Simplify Personal Income Tax Return

9/7/2018
The US Internal Revenue Service has announced plans to streamline the personal income tax return for the 2019 tax filing season, to reflect changes brought about by the Tax Cuts and Jobs Act.
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Wolters Kluwer Tax Expert Weighs In On Landmark Wayfair Ruling

29/6/2018
The decision by the US Supreme Court to drop the physical presence requirement for states to impose sales tax will have an "incredible impact" on states' tax regimes and revenues, according to Mark Friedlich, Senior Director of Tax and Accounting, North America, Wolters Kluwer.
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Australian Gov't Delays Company Tax Vote

1/7/2018
The Australian Government is to postpone a Senate vote on its company tax cuts until after July's by-elections.
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France Exits EU's Excessive Deficit Procedure

1/7/2018
France has made adequate fiscal consolidation efforts to exit the EU's excessive deficit procedure, the EU Council recently agreed, while calling on Hungary and Romania to adopt tax or expenditure measures to shore up their finances.
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EFTA States Sign New Free Trade Deals

4/7/2018
The European Free Trade Association states – Switzerland, Liechtenstein, Iceland, and Norway – signed a free trade agreement with Ecuador on June 25, 2018, and upgraded the bloc's existing free trade deal with Turkey.
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