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

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

OECD Delivers Rules To Prevent Tax Transparency Standard Evasion

Read more news »

Latest Network News

EU Invites Comments On Italian Port Taxation

15/1/2020
An invitation to submit comments with regards to the corporate tax exemption provided to ports in Italy was published in the January 10, 2020, issue of the Official Journal of the European Union.
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Aruba Releases Transfer Pricing Documentation Templates

15/1/2020
Caribbean territory Aruba has released instructions on the completion of transfer pricing documentation and released model templates for completion.
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Netherlands To Split Tax Agency

15/1/2020
On January 11, 2020, Dutch Minister of Finance Wopke Hoekstra informed the House of Representatives about the Government's plans to restructure the tax authorities.
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Switzerland Simplifies Process For German WHT Refunds

15/1/2020
The Swiss Government has said that from January 31, individuals and legal entitles domiciled in Germany will be able to use an online Swiss application to request a refund of Swiss withholding tax.
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Japan, Morocco Sign New Tax Agreement

15/1/2020
On January 8, 2020, Japan and Morocco signed a double taxation agreement.
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UK Reports On Adoption Of EU's DAC6 Tax Scheme Reporting Rules

15/1/2020
On January 8, 2020, the UK Government released a policy paper setting out how the UK will temporarily adopt the "DAC 6" EU disclosure requirements on intermediaries that design or sell potentially harmful tax schemes.
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BEPS Changes Effective For UK-Belgium Double Tax Deal

15/1/2020
The UK Government on January 10, 2020, released the synthesized text of the 1987 Belgium-UK double tax agreement, as modified by the BEPS multilateral instrument.
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New Austrian Government Agrees On Tax Reforms

15/1/2020
The new Austrian coalition government, consisting of the conservative People's Party and the Green Party, has agreed on a program for government, which includes several significant tax measures.
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Korea Enacts 2019 Tax Revision Bill

15/1/2020
The Korean Government has announced that the 2019 Tax Revision Bill was enacted on January 6, 2020, with a number of new measures added to the existing proposals.
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Netherlands-UK Synthesized Double Tax Agreement Text Released

15/1/2020
The UK Government on January 6, 2020, released the synthesized text of the 2008 Netherlands-UK double tax agreement, as modified by the BEPS multilateral instrument.
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IRS Launches Gig Economy Tax Center

15/1/2020
On January 9, 2019, the United States Internal Revenue Service announced the launch of a new Gig Economy Tax Center, which is intended to help taxpayers meet their tax obligations through more streamlined information.
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Nigeria Offers Grace Period For Obtaining Tax Clearance Certificates

15/1/2020
The Executive Chairman of Nigeria's Federal Inland Revenue Service, Muhammad Nami, has signed a notice providing companies with an extra 30-day window to obtain a tax clearance certificate.
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France Updates Tax Blacklist

15/1/2020
On January 6, 2019, a decree was published in the French Official Journal to modify the list of non-cooperative states and territories in tax matters.
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France And US Seek End To Digital Tax Dispute

15/1/2020
According to French Finance Minister Bruno Le Maire, France and the United States will in the next two weeks attempt to reach a compromise over their ongoing dispute regarding France's new digital services tax.
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USTR Holds Public Hearing On French Digital Tax

8/1/2020
On January 6, 2020, the United States Trade Representative (USTR) announced that an on-the-record but off-camera public hearing would be held on January 7 on proposed action against France's digital services tax (DST).
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