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

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

UK Tax Advisers Welcome Inheritance Tax Review

Read more news »

Latest Network News

Spain To Press Ahead With Digital Tax

12/10/2018
The Spanish Government will proceed with a proposal to introduce a digital services tax along similar lines to the European Commission's proposed interim digital tax.
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US Transition Tax Guidance Available

12/10/2018
On October 10, 2018, the United States Treasury Department and the Internal Revenue Service published a Notice of Proposed Rulemaking in the Federal Register notifying taxpayers of the availability of additional guidance regarding the transition tax under Section 965.
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Slovenia Lines Up BEPS Law And VAT Changes

12/10/2018
The Slovenian Government has published a proposed amendment to the corporate tax law that would transpose elements of the European Union Anti-Tax Avoidance Directive (ATAD I) into domestic legislation and align national law with EU VAT requirements with respect vouchers and tax rules for small businesses.
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Switzerland Begins Sharing Tax Data Internationally

12/10/2018
Switzerland has made its first exchanges under the new international automatic exchange of information framework, the Common Reporting Standard.
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Australia Warns Large Taxpayers On Steep Non-Filing Penalties

12/10/2018
The Australian Taxation Office has warned the country's largest corporate taxpayers that "failure to lodge" penalties, which were increased 100-fold from July 1, 2017, apply to all form types.
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IMF: Panama Should Improve Tax Transparency

12/10/2018
The Panamanian Government's failure to fully embrace the international tax transparency agenda could lead to "reputational damage" for Panama, the International Monetary Fund has warned.
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Canada Revenue Agency To Improve Digital Platform

28/9/2018
The Canada Revenue Agency is to collaborate with an association of tax preparation and software firms to improve the digital services it provides to taxpayers.
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Netherlands Begins International Tax System Review

28/9/2018
The Dutch Government has launched a consultation exercise on plans to review the country's tax treaty policy and to draw up a list of low-tax jurisdictions for the purposes of enforcing incoming controlled foreign company rules.
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Cyprus Issues New CbC Filing Notification

28/9/2018
The Cyprus Tax Department has released a notice on the obligation on Cypriot constituent entities of multinational groups to file a CbC report in Cyprus where the ultimate parent entity files in a territory without an exchange of information arrangement with Cyprus.
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At UN General Assembly, OECD Urges Global Carbon Tax Action

28/9/2018
Three years on from the commitments made at the 2015 United Nations Climate Change Conference (COP21) in Paris, the overwhelming majority of governments have not taken the necessary action to contain growing risks to the climate, says the OECD. It said, with emissions on the rise again, OECD governments need to get serious about shifting their economies to a low-carbon model and stop investing in carbon-intensive infrastructure.
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Switzerland A Step Closer On Corporate Tax Reform

21/9/2018
The two houses of Switzerland's parliament have said that they are largely in agreement on the main points of the Government's proposed changes to the corporation tax system.
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Switzerland Adopts Dispatch On Brazil DTA

21/9/2018
The Swiss Federal Council has adopted a dispatch approving the new double taxation agreement with Brazil.
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Australia, Indonesia Finalize Trade Agreement

4/9/2018
Australia and Indonesia have concluded negotiations on a new trading agreement that will eliminate tariffs on a range of products.
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Denmark Invests Further In Tax Administration

4/9/2018
Danish Minister of Taxation Karsten Lauritzen has announced that the Government has allocated an additional DKK2.2bn (USD342m) for the modernization of the tax authority's administrative systems in an attempt to strengthen tax collection.
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Philippines Aiming To Finalize Tax Reform By End Of October

4/9/2018
Benjamin Diokno, the Philippines' Budget and Management Secretary, says the Government should secure the passage of all the remaining comprehensive tax reform bills within the next two months.
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