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 Advisory Board Recommends WHT, Property Tax Reform

21/1/2019
The advisory board tasked with reporting on the state of Switzerland's financial centre has recommended changes to the country's withholding tax and property tax regimes.
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Italy Lists Companies Covered By VAT Split Payment Regime

21/1/2019
The Italian Department of Finance has released new lists of government and private sector entities covered by Italy's split-payment mechanism.
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New IFRS Accounting Standard On Leases Effective

21/1/2019
International Financial Reporting Standard 16 'Leases', issued in January 2016, is effective for annual reporting periods starting on or after January 1, 2019. It replaces IAS 17 Leases and related interpretations.
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Ukraine To Launch Transfer Pricing Unit

21/1/2019
On January 9, 2018, the Ukrainian State Fiscal Service announced that a new department dedicated to transfer pricing and international and large business tax issues will be established.
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Germany's CDU Party Calls For Corporate Tax Cut

21/1/2019
Annegret Kramp-Karrenbauer, chair of the German Christian Democrat Union (CDU), has said that the Government should consider cutting corporate tax to help stave off a slowdown in the economy.
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Belgium Introduces Optional VAT On Property Leases

21/1/2019
On January 10, 2018, the Belgian Ministry of Finance reminded taxpayers letting and leasing certain real estate that they can opt in to the value-added tax regime.
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Swiss Tax Deals With Brazil To Become Effective

21/1/2019
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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