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, Netherlands Amend Double Tax Pact

13/6/2019
Switzerland and the Netherlands have signed a protocol to their double tax agreement that will bring it into line with international standards.
Read full story »

OECD Fleshes Out Int'l Tax Reform Plans During BEPS Webcast

13/6/2019
During a webcast on June 11, the OECD provided a technical update on its work to develop new, modernized international tax rules for the digitalized economy.
Read full story »

Brazil Releases 2019 Tax FAQs For Corporations

13/6/2019
Brazil's General Coordination of Taxation (COSIT) has announced the release of the 2019 edition of the comprehensive FAQs for legal entities, updated with changes made to Brazil's corporate tax, social security, and international tax provisions in 2018.
Read full story »

New EU Requirements For IFRS Financial Statements From 2020

13/6/2019
The European Commission has announced that listed companies that prepare consolidated financial statements using IFRS Standards will be required to tag their primary financial statements using the IFRS Taxonomy for financial years starting on or after January 1, 2020.
Read full story »

Brazil, Uruguay Agree Anti-BEPS Provisions In New Treaty

13/6/2019
Brazil and Uruguay have included provisions to tackle base erosion and profit shifting in a new double tax agreement, signed on June 7, 2019.
Read full story »

US House Passes IRS Reform Bill

13/6/2019
On June 10, 2019, the United States House of Representatives approved legislation which would reform the rules governing the Internal Revenue Service.
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New Zealand Tweaking GST Rule Changes For Offshore Suppliers

13/6/2019
New Zealand's Finance and Expenditure Committee has recommended changes to legislation that would introduce a new requirement for offshore suppliers to collect GST on low-value goods supplied to New Zealand-based consumers.
Read full story »

Ireland Consults On Capital Gains Tax Relief Review

13/6/2019
The Irish Finance Department has launched a consultation on potential changes to the capital gains tax revised entrepreneur relief.
Read full story »

IRS To Probe Deeper Into Cost-Sharing Arrangements

13/6/2019
The US Internal Revenue Service has directed its transfer pricing examiners to resume reviewing taxpayers' transfer pricing positions with respect to cost-sharing agreements in certain circumstances.
Read full story »

EU Takes Action Against Spain Over Rules On Reporting Of Assets

13/6/2019
The European Commission is taking Spain to the Court of Justice over the imposition of "disproportionate" sanctions for failure to report assets held abroad.
Read full story »

US Expats Must File By June 17

13/6/2019
On June 5, 2019, the United States Internal Revenue Service reminded taxpayers living and working outside of the United States that they must file their 2018 federal income tax return by June 17, 2019.
Read full story »

Luxembourg Ministers Endorse EU VAT 'Quick Fixes'

5/6/2019
Luxembourg's Government Council, comprising government ministers, has approved legislative changes to the territory's VAT regime to introduce the four quick fixes to improve the functioning of VAT rules in the European Union.
Read full story »

Welcome to Offshore Trusts Guide

Latest Features

Towards Public Registers of Beneficial Owners?

New Zealand To Update Trust Law

Jersey Leads Trust World With Innovative Amendment

Q3 2013 Feature: Offshore Trusts and the G8 Transparency Agenda

Q2 2013 Feature: Maltese Trust Law Reforms