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

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

Canada To Reform Taxation Of Passive Investments

Read more news »

Latest Network News

Philippines House Passes Financial Services Tax Reforms

13/9/2019
The Philippines' House of Representatives on September 9, 2019, approved two bills to overhaul the rates in place on financial services and passive income.
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Indonesia Explains New Dividend Tax Exemptions

13/9/2019
Following the release of the 2020 Budget, the Indonesian Government has explained in greater detail its plans to reform the tax code to foster increased investment by foreign and domestic businesses.
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German Government Submits 2020 Budget

13/9/2019
On September 10, 2019, German Finance Minister Olaf Scholz presented to the lower house of parliament, the Bundestag, the Government's draft Budget for 2020, which includes tax reduction measures.
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Greek PM Outlines Tax Cuts

13/9/2019
Greek Prime Minister Kyriakos Mitsotakis recently confirmed the Government's intention to proceed with numerous tax reduction measures, including a cut in corporate tax.
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Brazil Requires Disclosure Of Cryptocurrency Trades

13/9/2019
Brazilian virtual currency users, traders, and exchanges are required to disclose details of significant transactions for the first time.
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Panama Strengthens New Law Criminalizing Tax Evasion

13/9/2019
Panama's Cabinet Council has approved a proposed legislative amendment to enable the country to more effectively penalize repeat tax evaders.
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BVI, Seychelles To Automatically Exchange CbC Reports

13/9/2019
The OECD has revealed that the British Virgin Islands and Seychelles have newly signed up to its Multilateral Competent Authorities Agreement (MCAA) on country-by-country reporting.
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Indonesia To Ease Tax Penalties

13/9/2019
The Indonesian Government has announced that it will relax the penalties it applies to underpaid tax, in a bid to boost compliance.
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IRS To Waive Small Tax Debts For Former Citizens

9/9/2019
On September 6, 2019, the United States Internal Revenue Service announced new procedures that will enable certain individuals who relinquished their US citizenship to come into compliance with their US tax and filing obligations and receive relief for back taxes.
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Netherlands To Reduce Tax On Savings Income

13/9/2019
On September 6, 2019, the Dutch Ministry of Finance announced proposals to reforms the tax rules for savings income.
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Swiss CbC Reporting Regime Wins OECD Approval

13/9/2019
Switzerland's country-by-country reporting regime meets international standards and the country effectively exchanges the reports it receives with other countries, an OECD peer review has concluded.
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Poland Said To Have Ditched Plans For Digital Tax

13/9/2019
According to a recent comment by United States Vice President Mike Pence, the Polish Government has decided not to proceed with a national digital services tax.
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Ireland Sets Out Plans For Transfer Pricing Regime Changes

5/9/2019
Ireland has released a responses document on an ongoing consultation on an update to the country's transfer pricing rules.
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OECD Helping States Make Most Of New CbC Data

5/9/2019
Following the first exchanges of country-by-country (CbC) reports, work is underway to support the effective use of CbC reports by tax administrations in assessing transfer pricing and other BEPS-related risks, the OECD has said, in releasing a new progress update.
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OECD Says Pace Of Global Tax Reform Has Slowed

5/9/2019
The pace of tax reform has slowed across most leading economies, a new report from the OECD says, calling for bolder tax reforms to address future challenges.
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