Contributed Articles

The Report

Offshore Trusts Guide: Introduction

• The History of Offshore Trusts
• Development of Professional Competence in the Jurisdictions
• What Future for the Trust?
• The New Age of Transparency
• The Swiss Association of Trust Companies
• The Society of Trusts and Estates Practitioners

Offshore Trusts Guide: Jurisdictions

• Bahamas: Legal Framework and Formation Rules and Fees
• Bahamas: 2006 Private Trust Companies Legislation

• Barbados: Legal Framework and Formation Rules and Fees
• Barbados: Supervisory and Licensing Regime and Fees

• Bermuda: Legal Framework and Formation Rules and Fees
• Bermuda: Supervisory and Licensing Regime and Fees

• British Virgin Islands: Legal Framework and Formation Rules and Fees
• British Virgin Islands: Special Trusts Act 2003
• British Virgin Islands: The Trustee Act 2003
• British Virgin Islands: :Supervisory and Licensing Regime and Fees
• British Virgin Islands: New Laws on Private Trust Companies
• British Virgin Islands: New Private Trust Company Regulations

• Cayman Islands: Legal Framework and Formation Rules and Fees
• Cayman Islands: Supervisory and Licensing Regime and Fees

• Cook Islands: Legal Framework and Formation Rules and Fees
• Cook Islands: Supervisory and Licensing Regime and Fees

• Cyprus: Legal Framework and Formation Rules and Fees
• Cyprus: Supervision, Licensing and Tax

• Gibraltar: Legal Framework and Formation Rules and Fees
• Gibraltar: Legislation, Regulation and Supervision

• Guernsey: Legal Framework and Formation Rules and Fees
• Guernsey: Trusts Law 2007

• Isle of Man: Legal Framework and Formation Rules and Fees
• Isle of Man: Supervisory and Licensing Regime
• Isle of Man: Uses Clients and Tax Treatment

• Jersey: Legal Framework and Formation Rules and Fees
• Jersey: Supervisory and Licensing Regime
• Jersey: Trusts Amendment Act 2006
• Jersey: Foundations

• Liechtenstein: Legal Framework and Formation Rules and Fees
• Liechtenstein: Regulation Supervision and Transparency
• Liechtenstein: Characteristics of Liechtenstein Trusts
• Liechtenstein: Foundations

• Madeira: Legal Framework and Formation Rules and Fees

• Malta: Legal Framework and Formation Rules and Fees
• Malta: The Trust and Trustees Act 2004

• Mauritius: Legal Framework and Formation Rules and Fees
• Mauritius: Characteristics of the 2001 Trusts Act
• Mauritius: Additional Provisions of the 2001 Trusts Act
• Mauritius: Tax Treatment

• Monaco: Legal Framework and Formation Rules and Fees

• Nevis: Legal Framework and Formation Rules and Fees

• New Zealand: Legal Framework and Formation Rules and Fees
• New Zealand: Review of the Law of Trusts
• New Zealand: Taxation of Trusts

• Panama: Legal Framework and Formation Rules and Fees
• Panama: Requirements for Acting as Trust Company in Panama

• Seychelles: Legal Framework and Formation Rules and Fees

• Turks & Caicos: Legal Framework and Formation Rules and Fees
• Turks & Caicos: The Voidable Dispositions Ordinance

• Vanuatu Legal Framework and Formation Rules and Fees