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

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

UK Launches Inheritance Tax Review

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Latest Network News

Hong Kong Issues Tax Compliance Guide For Property Owners

14/6/2018
On June 14, 2018, Hong Kong's Inland Revenue Department released guidance on the tax obligations of landlords.
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Irish Corporate Tax Reform Pushed By MPs, To Shore Up Tax Base

14/6/2018
The highly concentrated nature of Ireland's corporation tax receipts represents "an unacceptable level of risk," according to parliament's Public Accounts Committee.
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Netherlands To Champion EU VAT Law Change For Cost-Sharing Groups

14/6/2018
The Dutch Ministry of Finance has reassured taxpayers that it seeking to resolve at EU level reform of the EU's value-added tax rules concerning cost-sharing groups, following the European Court of Justice's rulings in DNB Banka (Case C-326/15) and Aviva Towarzystwo (Case C 605/15).
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Canada Promises To Improve Tax Advice Helplines

19/6/2018
The Canadian Revenue Agency has unveiled a three-point action plan to improve the services offered by its call centers.
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Denmark Pledges To Lower Tax Burden More

19/6/2018
The Danish tax burden will continue its downtrend trend in the coming years, Danish Tax Minister Karsten Lauritzen has said.
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Tax Regime Overhaul Announced In Barbados

14/6/2018
Barbados's new government has issued a new Budget that would raise corporate and income tax rates, repeal the National Social Responsibility Levy and road tax and make other value-added tax and levy changes.
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Switzerland Adds Services To E-Tax Portal

14/6/2018

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Mauritius's FATCA Filing Deadline July 31

14/6/2018
The Mauritius Revenue Authority on June 11, 2018, warned those financial institutions required to report information on the accounts of US persons under the US Financial Account Tax Compliance Act that declarations are required by July 31, 2018.
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G7 Committed To Digital Tax Consensus

14/6/2018
G7 countries are committed to working towards a consensus-based solution to the tax challenges of the digital economy, according to the final communique issued at the conclusion of the G7's summit in Charlevoix, Canada.
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DeFazio Tables US Anti-Profit Shifting Bill

14/6/2018
US congressman Peter DeFazio (D-OR) has introduced legislation designed to amend the Tax Cuts and Jobs Act so that incentives for US corporations to shift income and production overseas are reduced.
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EU Agrees New Money Laundering Rules

14/6/2018
The EU is to apply new anti-money laundering rules aimed at disrupting and blocking access by criminals to financial resources.
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Tax Deadline Approaching For Americans Abroad

14/6/2018
The United States Internal Revenue Service has summarized the reporting and filing requirements for taxpayers living and working abroad, with the June 15, 2018, deadline for 2017 federal income tax returns now approaching.
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First Tax-Deferred Pension Scheme Launched In China

14/6/2018
China's Government announced recently that a local insurance company had issued the country's first tax-deferred pension insurance policy, saying it marked the beginning of tax-deferred pension plans in China.
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TCJA Encourages Firms To Shift Profits Offshore, Says ITEP

12/6/2018
Aspects of the tax reform legislation in the United States continue to provide an incentive for companies to shift profits offshore by providing more favorable tax treatment to foreign income than domestic profits, the Institute on Taxation and Economic Policy has said.
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India To Expedite Resolution Of Tax Disputes In June

12/6/2018
India's Central Board of Direct Taxation announced on June 7, 2018, that during the first two months of June tax officials have been tasked with resolving disputes with taxpayers.
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