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

UK To Offer Expanded Annual Investment Allowance Until 2022

17/11/2020
The UK Government has announced that the temporary GBP1m (USD1.31m) cap for the Annual Investment Allowance (AIA) will be extended until January 1, 2022.
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Malta To Continue To Apply EUR20,000 VAT Registration Threshold

17/11/2020
Malta has received approval from EU authorities to extend its heightened value-added tax registration threshold for certain suppliers of services.
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Cyprus Announces More VAT Payment Flexibility

17/11/2020
Cyprus's tax agency has released a number of statements regarding further value-added tax payment concessions for companies financially impacted by the COVID-19 pandemic.
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BVI Rules Out New Taxes In 2021 Budget

17/11/2020
The Government of the British Virgin Islands has announced that it will seek to boost tax collections by modernizing tax administration, not by imposing new taxes.
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UK May Double Capital Gains Tax Burden

17/11/2020
More closely aligning UK capital gains tax (CGT) rates with income tax rates could raise significant revenues for the UK, a government-commissioned review has concluded.
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France Proposes Additional COVID-19 Support Measures

17/11/2020
In two recent speeches, French Finance Minister Bruno Le Maire has outlined plans to extend COVID-19 supports for French businesses.
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Dutch-Polish DTA To Feature New BEPS, Pension Provisions

17/11/2020
The Netherlands and Poland have agreed to make changes to their tax treaty, to add provisions to prevent tax base erosion and profit shifting (BEPS), and amend provisions relating to the taxation of pensions income.
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Cayman Tables Law For Digital Asset Business Regime

17/11/2020
The Government of the Cayman Islands has published legislation in its Official Gazette to introduce a regulatory regime for virtual asset service providers (VASPs).
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Burkina Faso Ratifies The BEPS MLI

10/11/2020
African state Burkina Faso has ratified the BEPS multilateral instrument, to make changes to its double tax agreements to counter tax base erosion and profit shifting (BEPS).
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UK To Strengthen Insurance Premium Tax Rules

10/11/2020
On November 5, 2020, HM Revenue and Customs issued a consultation on proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
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Switzerland To Overhaul Domestic Law Governing Double Tax Pacts

10/11/2020
The Swiss Federal Council has approved proposed legislative changes to alter how the country interprets double tax agreement provisions.
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EU To Challenge Dutch Pension Tax Rules Before ECJ

10/11/2020
The European Commission has referred the Netherlands to the Court of Justice for its rules on the cross-border transfer of pension capital and cross-border provision of pensions.
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Belgium Taken To Task For Three Tax Regime Features

10/11/2020
The European Commission is undertaking infringement proceedings against Belgium regarding the taxation of shares held by life insurance companies, the taxation of income from savings deposits, and the deductibility of alimony payments.
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Cyprus To Cut VAT On Tourism Services

10/11/2020
Cyprus's 2021 Budget includes a proposal to lower the VAT rate temporarily on tourism services.
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Cyprus PIT Return Deadline Extended

2/11/2020
Cyprus's Tax Department on October 20, 2020, announced an extension to the deadline for filing personal income tax returns and paying income tax for 2019.
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