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

Seychelles Introduces New Sugary Drinks Tax

15/4/2019
The Seychelles Revenue Commission has published the Excise Tax (Imposition of Sugar Tax on Drinks) Regulations, 2019, which provides for the imposition of a sugar tax on drinks effective April 1, 2019.
Read full story »

Higher Tax Revenue Helps Switzerland To Surplus

15/4/2019
Switzerland's tax take increased by nearly CHF2bn (USD2bn) in 2018, according to new figures released by the Government.
Read full story »

Luxembourg Ratifies BEPS Multilateral Instrument

15/4/2019
Enhancements to Luxembourg's network of double tax agreements to mitigate base erosion and profit shifting will become effective from August 1, 2019.
Read full story »

Australia Issues Ruling On Hybrid Mismatch Rules

15/4/2019
The Australian Taxation Office has opened a consultation on a draft Law Companion Ruling on the targeted integrity rule that will apply under the new hybrid mismatch regime.
Read full story »

Malta Defers Electronic Corporate Tax Return Filing Deadlines

15/4/2019
Malta's Commissioner for Revenue recently announced electronic filing deadline extensions for corporate income tax returns.
Read full story »

France May Cut Tax In Response To Protests

15/4/2019
French Prime Minister Edouard Philippe has said that France should prioritize tax cuts following the conclusion of a three-month national consultation on the Government's economic and tax policies.
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Dutch Beneficial Ownership Register Effective 2020

15/4/2019
The Dutch Government has confirmed that a registry of ultimate beneficial owners of companies will enter into force in the Netherlands from January 2020.
Read full story »

Barbados To Slash PIT Rates Through Indirect Tax Grab

15/4/2019
Barbados's 2019 Budget includes proposals to remove VAT input tax credits for various supplies, reform the personal income tax regime, and generate more revenues from property taxes and the gaming sector.
Read full story »

Australia Explains Early Intervention Program

15/4/2019
The Australian Taxation Office has explained how its Early Intervention Strategy helps it to identify tax agents at risk of non-compliance.
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Austria Announces Five Percent Digital Tax

15/4/2019
The Austrian Government announced on April 3, 2019, a package of tax measures aimed at the digital economy, including a five percent tax on revenue derived from the sale of digital advertising services and the removal of the low-value VAT exemption threshold.
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