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

Swiss Tax Deals With Brazil To Become Effective

14/1/2019
Authorities in Switzerland and Brazil will begin exchanging tax information from January 1, 2020.
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Record Year For UK Crown Dependencies' Stock Exchange

14/1/2019
The International Stock Exchange (TISE) – formerly the Channel Islands Stock Exchange – has announced there were a record 865 new listings during 2018, up 22.7 percent on 2017.
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UK Launches Profit Diversion Compliance Facility For MNEs

14/1/2019
HM Revenue and Customs has announced plans and guidance for a new Profit Diversion Compliance Facility, which is intended to support multinational companies concerned about their transfer pricing arrangements to resolve any issues with the tax agency.
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Mexico Enacts Decree For Tax Cuts In Border States

14/1/2019
Mexican President Andres Manuel Lopez Obrador has signed a decree providing for tax cuts in the Mexican states bordering the United States.
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Finland-Portugal Tax Treaty Terminated

14/1/2019
The Portuguese Government has confirmed in a notice published in its Official Gazette that Portugal's tax treaty with Finland has been terminated effective January 1, 2019.
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Australia Cracks Down On Illegal Foreign Property Investment

4/1/2019
In December, the Australian Government announced that it had forced the sale of more than 300 properties illegally acquired by foreign nationals.
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EU Gazettes Directive For Generalised Reverse Charge Mechanism

7/1/2019
EU legislation providing for the introduction of the "generalised reverse charge mechanism," to enable member states to better counter value-added tax fraud, has been published in the EU's Official Gazette and will become effective from January 16, 2018.
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Netherlands Announces Tax 'Blacklist'

7/1/2019
On December 28, 2018, the Dutch Government published in the Official Gazette a list of 21 low-tax jurisdictions. Companies doing business in these territories will face new anti-avoidance measures, intended to tackle tax base erosion and profit shifting.
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French Senate Votes To Ease Exit Tax Burden

2/1/2019
The French Senate last month approved proposed legislation abolishing the existing exit tax and replacing it with a new regime designed to enhance France's tax competitiveness.
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UK Crown Dependencies Introducing Economic Substance Rules

28/12/2018
Each of the Crown Dependencies – Jersey, Guernsey, and the Isle of Man – have tabled legislation that will introduce new substance requirements for tax-resident firms engaged in certain industries from January 1, 2019.
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Seychelles Enacts BEPS Legislation

28/12/2018
Seychelles has enacted numerous legislative amendments that are intended to enable Seychelles to comply with the OECD's base erosion and profit shifting (BEPS) minimum standards.
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EU VAT Changes On Vouchers To Take Effect

28/12/2018
Significant changes to the way that businesses should account for value-added tax on vouchers will become effective on January 1, 2019.
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Canadian Tax Regime To Be Enhanced From 2019

28/12/2018
Canada's small business tax rate will be reduced from 10 percent to nine percent from January 1, 2019, as part of a suite of new year tax changes.
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Greece To Cut Corporate Tax

28/12/2018
Greece will gradually lower the rate of corporate tax over the next four years, under proposals announced in September and recently approved by the Greek parliament.
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UK Legislates To Close Insurance VAT Loophole

21/12/2018
On December 11, 2018, the UK Government tabled The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 before the House of Commons to close a VAT avoidance loophole that is exploited by some UK insurers.
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