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

Swiss Tax Disputes Resolved Quickly In 2018: Report

6/12/2019
Switzerland has released a report on its efforts to resolve tax disputes, noting that the average time to complete mutual agreement procedure cases was 13 months in 2018, significantly below that required under the BEPS minimum standards.
Read full story »

Irish Taxpayers Must Renew 2014 Tax Rulings

6/12/2019
Companies with a tax ruling dating from 2014 from the Irish Revenue have been encouraged to renew these before they expire.
Read full story »

OECD Releases Eight New Action 14 Peer Reviews

6/12/2019
The OECD recently released the seventh round of stage one peer review reports, assessing eight jurisdictions' efforts to implement the BEPS Action 14 minimum standard on tax dispute resolution.
Read full story »

IRS Issues Final Foreign Tax Credit Regulations

6/12/2019
On December 2, 2019, the United States Internal Revenue Service issued final regulations on the foreign tax credit following major changes to the US tax code.
Read full story »

Dutch Pension Tax Rules Under Fire From The EU Commission

6/12/2019
The European Commission has asked the Netherlands to amend taxation rules that it says amount to obstacles to the cross-border transfer of pensions.
Read full story »

Switzerland Publishes New English-Language VAT Guide

6/12/2019
The Swiss Federal Tax Authority has released new English-language guidance for foreign businesses on their obligations under Swiss VAT law.
Read full story »

German Lawmakers Reject VAT Cut On Rail Fares

6/12/2019
The upper house of the German parliament, the Bundesrat, has rejected certain tax elements of the Government's climate protection plan, including a reduction in value-added tax on long-distance rail travel.
Read full story »

UAE Expands Scope Of Excise Duty Regime

6/12/2019
The United Arab Emirates's amended excise tax regime entered into force on December 1, and now covers sweetened drinks and electronic smoking devices and liquids.
Read full story »

US Considers Retaliation Against French Digital Services Tax

6/12/2019
The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies.
Read full story »

Six Countries Sign Up To Multilateral Tax Pacts

6/12/2019
At the tenth plenary meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, five countries signed up to the multilateral convention on mutual administrative assistance in tax matters, and two countries signed up to the BEPS multilateral instrument.
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