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An offshore trust is simply a conventional trust that is formed under the laws of an offshore jurisdiction. Generally offshore trusts are similar in nature and effect to their onshore counterparts; they involve a settlor transferring (or 'settling') assets (the 'trust property') on the trustees to manage for the benefit of a person, class or persons (the 'beneficiaries') or, occasionally, an abstract purpose. However, a number of offshore jurisdictions have modified their laws to make their jurisdictions more attractive to settlors forming offshore structures as trusts. Liechtenstein, a civil jurisdiction which is sometimes considered to be offshore, has artificially imported the trust concept from common law jurisdictions by statute. == Uses of offshore trusts == Official statistics on trusts are difficult to come by as in most offshore jurisdictions (and in most onshore jurisdictions), trusts are not required to be registered, however, it is thought that the most common use of offshore trusts is as part of the tax and financial planning of wealthy individuals and their families. For instance, the founder of Wonga.com, Errol Damelin holds his shares through Castle Bridge Ventures, a trust based in the British Virgin Islands.〔"Wonga sets £1.2bn target" by Simon Duke in ''The Sunday Times'', ''Business'' section, 10 November 2013, p. 2.〕 While the family behind the Nando's restaurant chain, the Enthovens, reportedly use trusts in the Channel Islands as part of their financial planning.〔(Nando's using secretive tax haven trust to avoid inheritance tax bills ) by David Leigh, James Ball and Leila Haddou, theguardian.com, 10 July 2014. Retrieved 15 July 2014.〕 Other users of offshore trusts include Sir Ken Morrison, the British supermarket magnate, the Rothermere family who own the Daily Mail group and the late Bruce Gyngell who founded TV-am.〔(A who's who of Britain's legal offshore tax avoidance ) by David Leigh, theguardian.com, 10 July 2014. Retrieved 15 July 2014.〕 However, offshore trusts have other uses too: * Offshore trusts are also sometimes formed as unit trusts to operate as a mutual fund. * Offshore trusts are often used as part of an orphan structure in capital markets or trade finance transactions. * Pan-national non-governmental bodies are sometimes established as offshore trusts. For example, the International Cricket Council is formed in the British Virgin Islands. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「offshore trust」の詳細全文を読む スポンサード リンク
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