New Zealand is consulting on domestic trust’s reporting requirements The New Zealand Inland Revenue Department (Inland Revenue) has recently issued a proposal regarding minimum requirements for the financial statements that trustees of domestic trusts will have to prepare starting in the 2021/22 tax year. The new requirements apply to all trusts that have assessable income...Read More

Switzerland is consulting on AML Ordinance amendments Switzerland’s federal government has published draft amendments to the Anti-Money Laundering Ordinance (the Ordinance), which aim to implement the measures in the revised Anti-Money Laundering Act (the Act). The Act introduces most of the Financial Action Task Force’s (FATF’s) 2016 recommendations for Swiss anti-money laundering (AML) reform, including...Read More

 Una questione di trust Giuseppe Macaluso partner di Capital Trustees UNO STRUMENTO FLESSIBILE, a garanzia della segregazione e valorizzazione del patrimonio, anche per la gestione degli asset digitali, dalle criptovalute agli Nft (Non fungible token). Il trust vive una seconda giovinezza dopo la sua definizione dal punto di vista normativo. Dal regolamento dell’assetto patrimoniale delle...Read More