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

Australian Regulator Flags Important Accounting Standard Changes

7/12/2018
The Australian Securities and Investments Commission has highlighted the significant impact that recent accounting standard changes will have for financial reports that must be prepared for the year to December 31, 2018, and second quarter reports.
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OECD States Tapped VAT, CIT To Achieve Record Revenues In 2017

7/12/2018
Last year, the tax burden in OECD countries reached its highest level recorded, at 34.2 percent of gross domestic product, up 20 basis points on 2016, largely due to increasing taxes on personal consumption and companies.
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Still No Deal On EU Digital Services Tax

7/12/2018
European finance ministers were again unable to reach an agreement on a proposed digital services tax, despite attempts by Austria, France, and Germany to broker a compromise.
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Switzerland-Pakistan DTA Enters Into Force

7/12/2018
A new double taxation agreement between Switzerland and Pakistan entered into force on November 29.
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UK Consolidates No-Deal Brexit Tax Law Guidance

7/12/2018
On November 27, 2018, the UK Government published consolidated guidance on the customs, VAT, and excise regulations that have been drafted to deal with the possibility that the UK may leave the EU on March 29, 2019, without a deal on a transition period that would delay Brexit until 2020.
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ECJ Rules French Dividend Tax Rules Breach EU Law

30/11/2018
The European Court of Justice has ruled in favor of three Belgian companies that had challenged the legality of France's decision to refuse a refund of withholding tax collected on dividends paid by a resident company to a loss-making non-resident company.
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Swiss Government Signs Off On Tax, Trade Issues

30/11/2018
Switzerland's Government has recently decided on a number of trade matters and reviewed its plans for changes to how it administers vehicle taxes.
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UK Urged To Push Back Making Tax Digital Agenda

30/11/2018
In a new report released on November 22, 2018, the UK's Economic Affairs Committee called for a one-year delay to the implementation date of Making Tax Digital for VAT.
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Netherlands Announces Stricter Rules For Tax Rulings

30/11/2018
On November 22, 2018, the Dutch Ministry of Finance announced changes to the country's tax ruling regime intended to ensure that only taxpayers meeting certain substance requirements are granted tax rulings.
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Switzerland To Adopt Global Forum's Tax Recommendations

23/11/2018
The Swiss Government is to press ahead with its plans to implement the recommendations made by the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes, despite domestic opposition.
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Only Tax-Compliant Firms To Be Allowed Australian Gov't Contracts

23/11/2018
Australia is to require businesses seeking to tender for significant federal government procurement contracts to demonstrate their record of tax compliance.
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OECD Reports Progress On Harmful Tax Regimes Work

23/11/2018
Releasing a progress update, the OECD said international efforts to curb harmful tax practices and prevent the misuse of preferential tax regimes are having a tangible impact worldwide.
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UK Seeking To Encourage Audit Market Competition

23/11/2018
Companies looking for auditing services may benefit from a more competitive market if changes are recommended as part of a recently launched Competition and Markets Authority (CMA) review into the industry.
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Brexit Withdrawal Agreement Put To UK Lawmakers

23/11/2018
An agreement has been reached between the European Union and the United Kingdom on Brexit, which, if approved by UK lawmakers, would establish a transition period, until the end of 2020, during which EU law would continue to apply to the UK.
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OECD Releases Guidance On Impact Of BEPS MLI

16/11/2018
The OECD has provided a progress update on implementation of the BEPS multilateral instrument (BEPS MLI), which will become effective from January 1, 2019, and released advice for states on how to prepare guidance on the interpretation of changes to tax treaties.
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