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

EU Adds Cayman Isles, Panama, Seychelles To Tax Blacklist

20/2/2020
The EU has added the Cayman Islands, Palau, Panama, and the Seychelles to its list of non-cooperative tax jurisdictions, bringing the total tally to 12 from 8.
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EU Green Lights E-Commerce Transaction Reporting Rules

20/2/2020
The European Council has approved new rules for the exchange of VAT payment data relating to cross-border e-commerce transactions.
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OECD Proposes Harmonized Gig Economy Reporting Rules

20/2/2020
The OECD on February 19, 2020, released a proposal for a framework for sharing and gig economy platforms to report the activities of their users.
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Nigeria To Tackle Profit Shifting By Multinationals

20/2/2020
Nigeria's Federal Inland Revenue Service is comprehensively reform its operations to tackle "illicit profit shifting" by multinational companies operating in Nigeria.
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UK Should Keep A Closer Eye On Tax Breaks: NAO Report

20/2/2020
The UK's National Audit Office has called for a more comprehensive review of the 1,190 tax relief measures available for taxpayers, which are estimated to have cost the UK revenues worth GBP155bn (USD201.7bn) in 2018-19.
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European Parliament Seeks Aligned EU-UK Rules

20/2/2020
Members of the European Parliament want the EU and UK to reach an ambitious new free trade agreement, but have stressed that there must be a "level playing field."
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IMF Recommends Tax Reforms For Malta

20/2/2020
The IMF has said that Malta should look for ways to diversify its tax base and strengthen tax revenues.
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OECD Provides Update To G20 On BEPS Work

20/2/2020
In a new report for G20 ministers, the OECD has provided an update on its work to tackle tax base erosion and profit shifting relating to multinational businesses.
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Democrat Bill Targets GILTI High-Tax Exclusion

20/2/2020
Democrats in the United States Senate have introduced a bill that would block proposals to introduce a "high-tax exemption" to the Global Intangible Low-Tax Income regime.
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Malta Told To Amend VAT Rules For Yacht Leasing

20/2/2020
The European Commission has again asked Malta to amend its method for calculating VAT on yacht leasing.
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OECD Says Digital Tax Plans Will Boost Most States' Revenues

20/2/2020
During a February 13, 2020, webcast, the OECD presented economic analysis on the potential impact of what it has proposed on international tax reform to address the digitalization of the economy.
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France Confirms Postponement Of DST Payments

20/2/2020
France's Directorate General of Public Finance confirmed in a statement issued on February 10, 2020, that companies liable for the country's digital services tax can delay payment of upcoming installments of the tax until December 2020.
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Australia Announces CbC Reporting Changes

20/2/2020
The Australian Taxation Office has announced changes to its CbC reporting system following feedback from multinational groups.
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Germany Urged To Ensure Data Sharing On Call-Off Stock Arrangements

20/2/2020
Germany's IT systems are not ready for the VAT "quick fix" simplifications that entered into force on January 1, 2020, according to the European Commission.
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OECD Release Landmark TP Guidance On Financial Transactions

20/2/2020
The OECD has released a report providing transfer pricing guidance on financial transactions, as part of its follow-up work on tackling tax base erosion and profit shifting, under Actions 4, 8, 9, and 10 of the BEPS Action Plan.
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