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

Greek Parliament Approves VAT Cuts

21/5/2019
The Greek Government has announced that parliament has approved legislation reducing the rate of value-added tax on food and energy.
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NZ To Reform GST Rules On Telecoms In Next Budget

21/5/2019
New Zealand has confirmed that it will formally announce a proposal to reform the goods and services tax rules for telecommunications services in the upcoming Budget, to bring them in line with the current treatment of other remote services and international standards.
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Belgium Confirms CIT Filing Deadlines

21/5/2019
Belgium's tax authority has announced corporate tax return filing deadlines for the 2019 tax year, with a concession for those with a deadline prior to September 26, 2019.
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UK Financial Reporting Council Issues Guide For Small Listed Firms

21/5/2019

A new guide designed to help smaller listed and Alternative Investment Market (AIM) quoted companies improve their financial reporting has been published by ICAEW and the Financial Reporting Council (FRC).

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EU Launches New System For Tackling VAT Fraud

21/5/2019
The European Commission has announced the launch of the Transaction Network Analysis tool, a new system to enable EU member states to rapidly exchange and jointly process VAT data.
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Protocol To Swiss, Ecuadorian DTA Enters Into Force

10/5/2019
A protocol to bring the administrative assistance clause in the double tax agreement between Switzerland and Ecuador into line with the international standard has entered into force.
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Belgium Begins Accepting Personal Income Tax Returns

10/5/2019
On May 2, 2019, Belgium's finance ministry confirmed that the Tax-on-web portal has been opened for personal and corporate income tax returns for the 2019 fiscal year.
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US Companies Urge Senate To Approve Tax Treaties

10/5/2019
In a letter published on April 29, 2019, the United States National Foreign Trade Council urged the Senate to approve several pending double tax avoidance treaties.
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Denmark To Remove Special Tax Rules For Banks

10/5/2019
On May 2, 2019, the Danish Tax Ministry announced that banks' right to deduct hybrid core capital for tax purposes will be removed.
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Switzerland Lowers Customs Duties For Textiles

10/5/2019
The Swiss Federal Council has approved an Ordinance on the Temporary Suspension of Customs Duties on Textile Input and Intermediary Materials, which will enter into force on July 1.
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France To Flesh Out Tax Cut Plans In June

10/5/2019
French Prime Minister Edouard Philippe announced on April 30, 2019, that plans for reductions in personal and corporate income tax will be released by the Government in June 2019.
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Austria To Cut Corporate Tax To 21pc By 2023

10/5/2019
Austria's Chancellor, Sebastian Kurz, has announced plans for significant tax cuts for businesses and individuals.
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New Zealand Finalizes Guidance On BEPS Response

10/5/2019
New Zealand's Inland Revenue Department has finalized its guidance on the changes to tackle base erosion and profit shifting enacted on June 27, 2018, in the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018.
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Philippines Seeking Passage Of Corporate Tax Plan By Summer

10/5/2019
The Philippines Government has said that it hopes to secure approval from Congress of the corporate income tax reform package within the next few months.
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California Brings Out-Of-State Retailers Within Sales Tax Scope

10/5/2019
California's Governor, Gavin Newsom, has signed into law provision to add a sales tax collection obligation on out-of-state retailers whose annual sales in California exceed USD500,000 in any year.
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