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Offshore Trusts Guide
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OTG publishes news, features and newsletters on the use of offshore trust structures.
OTG publishes news, features and newsletters on the use of offshore trust structures.

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The South African Revenue Service (SARS) has issued a draft guide, for consultation, on the taxation of "special trusts," which has been prepared to assist users in gaining a more in-depth understanding of their taxation, with particular reference to income and capital gains taxes.

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The American Institute of Certified Public Accountants (AICPA) has written to the United States Congress requesting clarification on the applicability of the net investment income tax (NIIT) to residents of the US Virgin Islands (USVI), Guam, and the Commonwealth of the Northern Mariana Islands (CNMI).

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The founder of DeVere, a financial consultancy firm, Nigel Green has hit back at a proposal from HM Revenue and Customs (HMRC) to use its new accelerated payment powers to require payment of inheritance tax from living individuals.
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