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Welcome to Offshore Trusts Guide [OTG]

OTG 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. Please make use of our free trial access to explore the guide.

 

Latest OTG News

Latest OTG Features

 

Latest Network News

Germany Referred To ECJ Over Road Charging Scheme

30/9/2016

The European Commission has decided to refer Germany to the European Court of Justice regarding its proposed road charging scheme for private vehicles.

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Irish Bilateral APAs Will Never Last More Than Five Years

30/9/2016

The Irish Revenue has updated its guide on the bilateral advance pricing agreement program to underscore that the country will review its tax rulings every five years.

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IRS Collected More In 2015, Despite Budget Cuts

30/9/2016

The Treasury Inspector General for Tax Administration has reported on the US Internal Revenue Service's collection and compliance activities in the 2015 fiscal year.

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Australian Tourism Industry Condemns 'Holiday Tax'

30/9/2016

Industry association Tourism and Transport Forum Australia has condemned the Government's decision to increase the Passenger Movement Charge as a "blatant cash grab."

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EC Urges Poland To Implement Information Exchange Rules

30/9/2016

The European Commission has requested that Poland fully transpose European Union legislation on mutual assistance in the area of income and capital taxation.

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New Japanese Double Tax Agreements In Force

30/9/2016

The Protocol to the double tax agreement between Japan and India entered into force on September 29.

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Romania To Modernize Tax Administration With Swiss Help

30/9/2016

The Swiss Government will contribute to the cost of modernizing the Romanian tax agency's information systems under a recently signed agreement.

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S Korea–Hong Kong DTA Effective

30/9/2016

The comprehensive double taxation agreement between Hong Kong and South Korea, which was signed on July 8, 2014, went into effect on September 27, 2016.

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Singapore Guides On First-Year Business Expense Change

30/9/2016

Singapore's tax authority has released a new guide on changes to the tax rules on how expenses incurred before the commencement of business can be deducted.

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Vietnam May Challenge US Dumping Duties On Shrimp

30/9/2016

Vietnam's Association of Seafood Exporters and Producers is considering whether to challenge the US's heightened anti-dumping duties for Vietnamese frozen, warm-water shrimp.

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US Congress Receives Bipartisan Border Tax Bill

29/9/2016

Two bipartisan lawmakers in the US House of Representatives have re-introduced the Border Tax Equity Act, which would impose a fee on imported goods from those countries that have an indirect tax system that provides input tax credits.

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Australia Introduces Latest Round Of Super Reforms

29/9/2016

The Australian Government has published draft legislation to implement the second tranche of its proposed reforms to the taxation of superannuation contributions.

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Canada's Prince Edward Island To Hike Harmonized Sales Tax

29/9/2016

Canadian province Prince Edward Island is to raise its Harmonized Sales Tax to 15 percent from October 1.

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French 2017 Budget Confirms Corporate Tax Cut

29/9/2016

The French Government has confirmed that an intermediate rate of corporate tax will be introduced next year, to reduce the tax burden on small- and medium-sized firms.

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IMF Praises Swiss Tax Reform Progress

29/9/2016

The International Monetary Fund has noted the progress made by Switzerland in implementing international standards on corporation tax and the automatic exchange of tax information.

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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

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

Barbados

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

Bermuda

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

British Virgin Islands

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

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

Cook Islands

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

Cyprus

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

Gibraltar

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

Guernsey

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

Isle of Man

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

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

Liechtenstein

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

Madeira

Madeira: Legal Framework and Formation Rules and Fees

Malta

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

Mauritius

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

Monaco: Legal Framework and Formation Rules and Fees

Nevis

Nevis: Legal Framework and Formation Rules and Fees

New Zealand

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

Panama

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

Seychelles

Seychelles: Legal Framework and Formation Rules and Fees

Turks & Caicos

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

Vanuatu

Vanuatu Legal Framework and Formation Rules and Fees





 
 
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