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

New Zealand To Better Track Taxpayers' Property Transactions

21/6/2019
New Zealand's Inland Revenue has announced that those who buy and sell property will be required to provide their IRD number on land transfer documentation, to improve the agency's ability to enforce the tax rules on property speculation.
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Mauritius Overhauls Tax Regime In 2019-20 Budget

21/6/2019
Mauritius announced a multitude of changes to all areas of its tax regime in its 2019-2020 Budget, including international tax reforms; value-added tax changes; new corporate tax relief measures, including a new patent box regime; a regime for peer-to-peer lending; individual tax breaks; and a tax amnesty scheme.
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Bolivian Tax Amnesty To Close June 28

21/6/2019
Bolivian taxpayers have until a twice-extended deadline of June 28, 2019, to regularize their affairs and benefit from reduced penalty rates.
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IRS Opens US Compliance Assurance Program To Applicants

21/6/2019
On June 14, 2019, the US Internal Revenue Service announced that it is looking for new applicants for the Compliance Assurance Process (CAP), a cooperative compliance program aimed at publicly traded corporate taxpayers.
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Switzerland Schedules Corporate Tax Overhaul For 2020

21/6/2019
The Swiss Federal Council has announced that the Federal Act on Tax Reform and AHV Financing will enter into force on January 1, 2020.
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US Congress Passes IRS Reform Bill

21/6/2019
On June 13, 2019, the US Senate approved the Taxpayer First Act, which is intended to overhaul the Internal Revenue Service and strengthen taxpayer rights.
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Finland Launches Consultation On EU Exit Tax

21/6/2019
On June 14, 2019, the Finnish Ministry of Finance launched a consultation on draft exit tax legislation.
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Costa Rica To Introduce VAT From July 1

21/6/2019
Costa Rica will introduce a new value-added tax regime, in place of sales tax, starting July 1, 2019.
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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.
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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.
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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.
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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.
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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.
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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.
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