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

Switzerland, UK Agree On Post-Brexit Trade Relationship

12/2/2019
The UK and Switzerland have signed a trade continuity agreement that will serve as a basis for their trading relationship after Brexit.
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UK Tax Info Request To Dubai Resident Lawful, UK Court Says

12/2/2019
The UK's Court of Appeal has ruled that HM Revenue and Customs acted lawfully when issuing a request to a British expat in Dubai for documents concerning his tax affairs.
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Ireland Opposes Majority Voting On Major EU Tax Proposals

12/2/2019
Irish Finance Minister Paschal Donohoe has said that he does not see the need for the EU to scrap the requirement for unanimous voting on tax issues.
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Businesses Welcome Int'l Push For Digital Tax Solution

12/2/2019
Businesses have welcomed confirmation from the OECD that countries have committed to a seek an international agreement on the taxation of the digital economy, rather than pursue unilateral measures.
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Australia Explains Tax Disclosure Obligation On Largest Firms

12/2/2019
The Australian Taxation Office has issued an e-brief on how companies can assess if they are required to submit a reportable tax position schedule.
Read full story »

Ireland Updates Special Assignee Relief Programme Guide

12/2/2019
The Irish tax agency has updated its guidance on provisions in Section 825C of the Taxes Consolidation Act 1997 on the Special Assignee Relief Programme.
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Philippines To Double Down On Tax Audits

12/2/2019
The Commissioner of the Philippines Bureau of Internal Revenue, Caesar Dulay, has said the country will introduce a more stringent audit program in 2019, to further improve the tax take.
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Netherlands To Improve Employee Allowance Scheme

12/2/2019
The Dutch Ministry of Finance announced on February 1, 2019, that the work-related costs scheme will be improved from 2020.
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Seychelles Brings Tax Perks Into Line With Int'l Standards

5/2/2019
The Seychelles says that the OECD has found the territory to have made sufficient reforms to comply with its BEPS Action 5 standard on harmful tax regimes.
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IRS Launches Tax Filing Season

5/2/2019
The United States Internal Revenue Service has announced that it "successfully" opened the 2019 tax-filing season, with the the agency now accepting and processing federal tax returns for the 2018 tax year.
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UK Legislates For Postponed Import VAT Accounting

5/2/2019
The UK Government has published, and tabled before the House of Commons, The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019.
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France Seeks Corporate Minimum Tax At G7

5/2/2019
French Finance Minister Bruno Le Maire has said that the "fair" taxation of multinational companies will be at the heart of the G7's agenda during the French presidency of the group.
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EU To Probe Potential Abuses Of Citizenship By Investment Schemes

28/1/2019
For the first time, the Commission has presented a comprehensive report on investor citizenship and residence schemes operated by a number of EU member states.
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New Swiss Corporate Tax Reform Requires Public Approval

5/2/2019
A federal referendum will be held on May 19, 2019, in Switzerland on an overhaul to the corporate tax code, to bring it into line with international standards.
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France Hoping For Deal On EU Digital Tax Soon

28/1/2019
France's Finance Minister has said that an agreement on an EU-wide digital services tax could be reached by the end of March.
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