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

COVID-19: IRS Reminds Expats Of Extended Tax Deadline

3/6/2020
On June 2, 2020, the United States Internal Revenue Service reminded taxpayers living and working abroad that they have an extra month to file their 2019 federal income tax return and pay any tax due.
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German Cabinet Agrees Hike To Carbon Taxes

28/5/2020
On May 20, 2020, the German Cabinet agreed on new regulations that will set higher carbon prices from 2021 than those originally envisaged in the Government's Climate Protection Program, which was partially approved by parliament in November 2019.
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Malta Explains COVID-19 Tax Impact For The Self-Employed

28/5/2020
Malta's Commissioner for Revenue has released tax-related guidance for self-employed taxpayers receiving the COVID wage supplement.
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COVID-19: Luxembourg And Belgium Clarify Tax For Frontier Workers

28/5/2020
On May 19, 2020, Luxembourg and Belgium signed an agreement to clarify the tax position of frontier workers affected by the COVID-19 virus.
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Australia Flags Contrived Tax Avoidance Arrangement

28/5/2020
The Australian Taxation Office has issued a Taxpayer Alert on mischaracterized arrangements and schemes connected with direct foreign investment into Australian businesses.
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Finland Highlights New Sharing Economy Tax Requirements

28/5/2020
On May 20, 2020, the Finnish tax authority issued a reminder to sharing economy platforms that they must report details of ride sharing and rental activities from 2021.
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Netherlands Clarifies COVID-19 VAT Concessions

28/5/2020
On May 25, 2020, the Dutch tax authority said that taxpayers receiving assessment notices for not submitting a value-added tax return on time can apply for a three-month filing extension.
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Switzerland To Amend Tax E-Filing Obligations

28/5/2020
The Swiss Federal Council intends to end the obligation to sign electronic tax returns and to introduce new e-filing requirements for certain documents.
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Italian Tax Agency Summarizes New COVID-19 Tax Support Measures

28/5/2020
On May 21, 2020, the Italian Revenue Agency issued a summary of additional tax measures in Decree 34/2020, which are intended to further support taxpayers affected by the COVID-19 virus.
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Philippines Moots Digital Tax

28/5/2020
A proposal has been put forward for a digital services tax regime in the Philippines.
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Indonesia To Begin Requiring VAT On Streaming Services

28/5/2020
According to local media reports, Indonesia is to introduce a tax on video and game streaming services and on certain digital services starting July 1, 2020.
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COVID-19: Belgium And France Clarify Tax For Cross-Border Workers

28/5/2020
On May 15, 2020, the competent authorities of Belgium and France concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.
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Finland Considers COVID-19 Tax Increases

28/5/2020
On May 8, 2020, the Finnish Government published a report which explores the economic and fiscal consequences of the COVID-19 pandemic for Finland and considers what taxes could be increased to help restore the public finances.
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Irish Businesses Seek Tax Support To Bounce Back From COVID-19

28/5/2020
Irish business association Ibec has called for the establishment of a Commission on Taxation, as part of a package of measures to "reboot" the economy after the coronavirus pandemic.
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IRS Clarifies Tax Treaty References To NAFTA

28/5/2020
On May 19, 2020, the United States Treasury Department and the Internal Revenue Service issued an Announcement which clarifies the interpretation of references in US income tax treaties to the North American Free Trade Agreement once it is replaced by the Agreement between the United States, Mexico and Canada.
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