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

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

UK Launches Inheritance Tax Review

HMRC Provides Trust Registration Update

EU's Tax Info Exchange Rules In Force

Australia Consults On Taxation Of Collective Investment Vehicles

Read more news »

Latest Network News

Switzerland Adopts Dispatch On New DTAs

19/4/2018
The Swiss Federal Council has adopted dispatches on a new double tax agreement with Zambia and a protocol to the current agreement with Ecuador.
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Time For Latin America, Caribbean To Hike Tax: World Bank

19/4/2018
With economic recovery being reported in Latin American and Caribbean states, a new World Bank report says governments must now look to fiscal policy to reduce their deficits.
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German Industry Cautions Against EU Digital Tax

19/4/2018
The Federal Association of German Industry has said that proposals for a tax on digital companies will be detrimental to the European economy and exacerbate trade tensions between Europe and the United States.
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Australia Urged To Resist Tax 'Race To Bottom'

19/4/2018
An open letter organized by The Australia Institute has urged the Australian Government not to join a race to the bottom on tax and to instead focus on tackling tax avoidance and tax loopholes.
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New Zealand Confirms Virtual Currencies Are Property For Tax Purposes

19/4/2018
New Zealand has joined a number of territories in confirming this month that virtual currency transactions are taxable as property, in new guidance that was issued at the beginning of the month.
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Sparce Fiscal Room For Irish Budget Tax Cuts

19/4/2018
The Irish Government will have limited fiscal space available for either tax cuts or new spending measures in its next Budget, according to its latest Stability Programme Update.
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UK Revisits Proposed BEPS Changes To Its Double Tax Treaties

19/4/2018
The UK tax agency, HM Revenue and Customs, on April 16, 2018, released proposed changes to the list of amendments it intends to make to its bilateral double tax avoidance agreements through the OECD's base erosion and profit shifting multilateral instrument.
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EU Tax Working Group To Discuss Digital Tax, MNE Tax Issues

17/4/2018
The EU's High Level Working Party (Taxation) will discuss international tax reform at its meeting on April 18.
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Guam To Launch Tax Amnesty

17/4/2018
The Government of Guam, a US territory located in the Pacific, has announced proposals for a temporary tax amnesty program.
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Japan Studying How To Cushion Sales Tax Hike Impact

17/4/2018
Japan's Chief Cabinet Secretary, Yoshihide Suga, has announced a task force will be set up to consider ways to mitigate the negative impact of the planned 2019 consumption tax rise.
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Poland To Amend Minimum Tax On Commercial Property

17/4/2018
Poland has announced amendments to the minimum tax on commercial property, which are designed to align the measure with European Union state aid rules and reduce opportunities for tax avoidance.
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Nigeria Extends Amnesty To June 30

17/4/2018
Nigeria's President, Muhammadu Buhari, has confirmed a final extension to the country's Voluntary Assets and Income Declaration Scheme (VAIDS) until June 30.
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Poland Draws Fire For 'Draconian' Virtual Currency Tax Policy

17/4/2018
A petition has been started in Poland in protest at the Government's new transaction tax on cryptocurrency trading, which is expected to be applied retrospectively.
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Finnish Lawmakers Call For Termination Of Portuguese DTA

13/4/2018
The Finnish Government has proposed that parliament terminate the 1970 double tax agreement between Finland and Portugal so that Finland can tax the pensions of retired Finnish expats.
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India Consults On Advance Pricing Agreement Regime Changes

13/4/2018
India's Central Board of Direct Taxes has launched a consultation on changes to the country's tax ruling process and forms to enable the country to exchange information on tax rulings with other countries' tax authorities, as proposed by the OECD in its base erosion and profit shifting (BEPS) project.
Read full story »