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

India Announces More COVID-19 Measures

Switzerland Sends 2019 Taxpayer Data Under CRS

IRS To Waive Small Tax Debts For Former Citizens

UK Shelves Plans For Surcharge On Overseas UK Property Buyers

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

Read more news »

Latest Network News

UAE Sets Out COVID-19 VAT Input Tax Recovery Rules

31/7/2020
The United Arab Emirates Federal Tax Authority has released a statement clarifying value-added tax input tax recovery for COVID-19-related expenses.
Read full story »

Italy To Extend VAT Split Payment Mechanism For B2G Supplies

31/7/2020
On July 24, 2020, a Council Implementing Decision was published in the official journal of the European Union authorizing the extension of Italy's value-added tax split payment mechanism scheme, applicable to contracts with public sector entities.
Read full story »

Germany To Provide Personal Income Tax Relief

31/7/2020
On July 29, 2020, the German Federal Cabinet approved a draft tax law including personal income tax relief measures.
Read full story »

OECD Releases New Action 14 Peer Review Reports

31/7/2020
The OECD has released peer review reports reviewing nine territories' progress towards implementing the BEPS Action 14 standard, on improving tax dispute resolution.
Read full story »

UK Considering New Online Sales Tax

31/7/2020
Alongside a review into the reform of the business rates system (commercial property tax) in the UK, the Government is looking at possible taxes that could replace or supplement the regime, including a new tax on online sales.
Read full story »

France Publishes List Of Territories Exempt From CbC Local Filing

31/7/2020
On July 20, 2020, the French Government published in the Official Gazette a decree to expand the list of jurisdictions exempt from local filing reporting requirements under the country's country-by-country reporting regime.
Read full story »

Luxembourg And France Sign COVID-19 Cross-Border Worker Agreement

24/7/2020
On July 16, 2020, Luxembourg and France signed agreements intended to clarify the taxation of frontier workers affected by the COVID-19 virus
Read full story »

UAE Issues VAT Guidance On Exported Services

24/7/2020
The United Arab Emirates' Federal Tax Authority has released VAT Public Clarification no. 019, clarifying the rules surrounding the zero-rating of exported services.
Read full story »

UK Confirms Plans To Expand Making Tax Digital

24/7/2020
The UK Government has announced plans to expand its Making Tax Digital project from 2022.
Read full story »

Greece Planning Tax Perks For Expat Retirees

24/7/2020
Greece is set to introduce a special seven percent flat rate of tax on the overseas income of retired foreign nationals who shift their tax residence to Greece.
Read full story »

US Businesses Urge Against Starting A Digital Tax 'Trade War'

24/7/2020
The United States Council for International Business has called on US authorities to focus its efforts on working with other countries to arrive at an international tax solution to the digitalized economy, rather than tackling countries' unilateral responses.
Read full story »

Welcome to Offshore Trusts Guide

Latest Features

Towards Public Registers of Beneficial Owners?

New Zealand To Update Trust Law

Jersey Leads Trust World With Innovative Amendment

Q3 2013 Feature: Offshore Trusts and the G8 Transparency Agenda

Q2 2013 Feature: Maltese Trust Law Reforms