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PODCAST

Offshore Tax with HTJ.tax

- Updated daily, we help 6, 7 and 8 figure International Entrepreneurs, Expats, Digital Nomads and Investors legally minimize their global tax burden and protect their wealth. - Join Amazon best selling author, Derren Joseph, in exploring the offshore financial world. Visit www.htj.tax

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All Episodes

06:43

Advisor Liability Under FATCA

Offshore Tax with HTJ.tax ·

2025/10/02

Can an advisor get into trouble for giving technically true—but incomplete—advice? Under FATCA, the answer is yes.Take the example of Svalbard. Norway has a FATCA Model 1 IGA with the U.S., but Svalbard is excluded from the treaty definition of “Kingdom of Norway.” That means a financial institution in Svalbard could, in theory, be treated as a non-participating foreign financial institution.The problem arises when an advisor uses that narrow fact to suggest a broader loophole, while leaving out

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05:16

Is It Illegal to Avoid FATCA?

Offshore Tax with HTJ.tax ·

2025/10/01

Owning foreign accounts or assets isn’t illegal, and it’s not inherently unlawful to fall outside FATCA’s scope. The real issue is knowing what counts as a reportable asset and making sure you’re not failing to disclose something that is covered.FATCA is primarily an information-reporting regime. For individuals, this means filing Form 8938 (Statement of Specified Foreign Financial Assets) if the value of certain foreign assets exceeds set thresholds. These “specified assets” include accounts at

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05:20

What Is an Expanded Affiliated Group (EAG) in FATCA

Offshore Tax with HTJ.tax ·

2025/09/30

An Expanded Affiliated Group (EAG) is defined under Code section 1504(a) and Treas. Reg. §1.1471-5(i). It generally means one or more chains of entities connected through ownership by a common parent. Normally, the parent must directly own more than 50% of another member’s stock or equity interests.In FATCA, the EAG rules are designed to prevent avoidance of reporting obligations. The “one bad apple” rule applies—if any member of the group is a non-participating FFI, then no member can claim

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04:53

CRS vs FATCA: Open Loopholes

Offshore Tax with HTJ.tax ·

2025/09/29

Between 2017 and 2019, the OECD published FAQs and addendums to CRS to close loopholes—such as residence by investment, broad-based retirement plans, nil-value reporting on settlors, and the treatment of cash. FATCA, however, never addressed these loopholes. Eventually, the OECD abandoned the “whack-a-mole” approach and instead introduced Mandatory Disclosure Rules (MDR). But MDR was largely ineffective: few countries implemented it, and promoters in non-participating jurisdictions or under lawyer

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03:23

Non-Participating Financial Institutions - FATCA vs CRS

Offshore Tax with HTJ.tax ·

2025/09/28

CRS and FATCA treat non-participating institutions very differently. Under CRS, non-participating Investment Entities are classified as Passive NFEs, meaning the paying agent must look through to the controlling persons. FATCA, on the other hand, penalizes non-participating FFIs that fail to register for a GIIN by imposing a 30% withholding tax on U.S.-sourced payments like dividends, interest, or asset sale proceeds. FATCA also pressures FFIs to close accounts of non-participating FFIs. However,

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03:23

The Major Flaw in CRS and FATCA

Offshore Tax with HTJ.tax ·

2025/09/27

Financial institutions do not report on account holders that are themselves financial institutions. This enables chains of entities, with each level classified as a financial institution. The weakness of AEoI arises when the top-level entity is a non-participating financial institution. FATCA and CRS only weakly address this vulnerability, leaving opportunities to establish structures that remain non-reportable.

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01:03

UAE Foundations

Offshore Tax with HTJ.tax ·

2025/09/26

The UAE has become a leading hub for Foundations, especially in DIFC, ADGM, and RAK ICC. These structures blend trust-like asset protection with company-style governance, making them ideal for families and businesses. A Foundation is a distinct legal entity with no shareholders, governed by a Council through its Charter and private By-laws. Assets are contributed by a Founder, with an optional Guardian ensuring oversight. Their flexibility, global appeal, and strong governance standards make them

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00:56

UK Trust Structures - Privacy and Asset Protection

Offshore Tax with HTJ.tax ·

2025/09/25

UK trust structures offer unique privacy and asset protection benefits. Unlike the FATF model, the UK relies on the Person of Significant Control (PSC) framework, often recording trustees as controllers instead of settlors or beneficiaries. Non-UK and UK non-resident trusts usually avoid registration with HMRC or the Trust Registration Service, except in limited cases. When layered with tools like PPLI, UK companies can even file as dormant, bypassing audits. In certain setups—such as non-resident

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03:51

The Legal Test for a Sham Trust

Offshore Tax with HTJ.tax ·

2025/09/24

A sham trust occurs when a trust exists on paper but is not intended to operate genuinely. Key indicators include the settlor retaining excessive control, treating trust assets as personal property, lack of trustee independence, and abuse of fiduciary duties. A landmark example is the New Zealand case Clayton v Clayton, where the Supreme Court emphasized that proving a sham trust is challenging but possible. Courts can set aside a trust if it’s shown that the parties never intended to be bound by

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08:11

Offshore Financial Centers - 4 Take-aways

Offshore Tax with HTJ.tax ·

2025/09/23

Offshore jurisdictions remain an important part of global finance, offering tax efficiency, privacy, and asset protection. But evaluating them requires more than just looking at low taxes. Four key factors stand out:Reputation: The strongest jurisdictions avoid blacklists and align with international standards, like Singapore, Hong Kong, and New Zealand.Banking: A stable, globally connected banking system is essential—but stricter KYC/AML rules can make access challenging.Secrecy vs. Privacy:

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14:12

Ranking Offshore Jurisdictions: Criteria and Realities

Offshore Tax with HTJ.tax ·

2025/09/22

Offshore jurisdictions are often associated with secrecy and tax advantages—but the reality is more nuanced. These countries and territories provide favorable regulations, low or zero taxes, and enhanced privacy for non-residents. They can deliver clear benefits such as reduced tax burdens, asset protection, regulatory flexibility, and streamlined business structures. Common examples include the British Virgin Islands, Cayman Islands, Jersey, Isle of Man, Luxembourg, Switzerland, and Liechtenstein

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07:44

The Global Financial Centres Index (GFCI)

Offshore Tax with HTJ.tax ·

2025/09/21

The Global Financial Centres Index (GFCI) is one of the most influential benchmarks for evaluating financial hubs worldwide. GFCI 37 ranked 119 centres, drawing on 140 instrumental factors from institutions like the World Bank, OECD, and United Nations—alongside over 31,000 assessments from nearly 5,000 respondents. Produced by the China Development Institute (Shenzhen) and Z/Yen Partners (London), the index is published twice yearly in March and September, guiding policymakers, investors, and

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10:57

Comparing the New Zealand Foreign Tax Exempt Trust

Offshore Tax with HTJ.tax ·

2025/09/20

New Zealand’s tax system treats trusts according to the residence of the settlor. Under section CW 54 of the Income Tax Act 2007, resident trustees can access an exemption for foreign-sourced income if they meet the criteria in section HC 26. Following the 2016 Government Inquiry into Foreign Trust Disclosure Rules, New Zealand introduced stricter requirements—formal registration, greater disclosure, and broader access for authorities such as the Department of Internal Affairs and the New Zealand

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01:36

Getting a Madagascar Residence Permit? - Avoid...

Offshore Tax with HTJ.tax ·

2025/09/19

When applying for a residence permit in Madagascar, avoid shortcuts that could cost you time and money. Always start with official government sources for accurate forms and requirements. If you need assistance, hire a licensed immigration lawyer rather than unregulated agents, and always verify their credentials. Above all, be completely truthful in your application. Disclosing everything—good and bad—gives your lawyer the chance to prepare a strong case, while dishonesty can derail the entire

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01:20

Banking in Madagascar Overview

Offshore Tax with HTJ.tax ·

2025/09/18

Madagascar’s banking sector is small but highly concentrated. Of the 13 commercial banks, 11 are subsidiaries of foreign institutions, with four banks accounting for 86% of loans as of January 2025. Key players include AccessBanque, Bank of Africa Madagascar, BMOI, BNI Madagascar, MCB Madagascar, and Société Générale Madagasikara. Many maintain correspondent relationships with U.S. banks like Citibank and the Bank of New York, making international transactions more accessible.

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02:35

Madagascar – Social Charges

Offshore Tax with HTJ.tax ·

2025/09/17

In Madagascar, the Caisse Nationale de Prévoyance Sociale (CNaPS) oversees social security contributions for both private and public sector employees. Contributions are based on a percentage of gross salary, shared by employer and employee, and subject to a monthly ceiling. These funds support four key areas: family benefits, pensions, occupational risks, and health insurance.

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02:47

Personal Income Tax in Madagascar

Offshore Tax with HTJ.tax ·

2025/09/16

Madagascar does not use a progressive income tax system like many Western countries. Instead, it relies on withholding and presumptive taxes. Employees are taxed through IRSA (withholding on salaries), while self-employed individuals and small businesses often fall under a presumptive regime. Investment income is subject to flat withholding rates—10% on dividends and 15% on interest. Capital gains on real estate and other assets are taxable, and rental income must be declared separately. All rules

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01:52

VAT in Madagascar Explained

Offshore Tax with HTJ.tax ·

2025/09/15

Episode Description:VAT—known locally as Taxe sur la Valeur Ajoutée (TVA)—is one of the most important indirect taxes in Madagascar. In this episode, we break down how VAT works, who needs to register, and what businesses need to know to stay compliant.What You’ll Learn in This Episode:💡 Standard VAT Rate & PrinciplesRate: 20% on most goods and services.Scope: Applies to supplies of goods and services made in Madagascar, as well as imports.Calculation: Based on the value of goods/services,

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01:51

Corporate Income Tax in Madagascar

Offshore Tax with HTJ.tax ·

2025/09/14

Understanding Madagascar’s corporate tax framework is essential for both local entrepreneurs and international investors. In this episode, we break down the corporate income tax (CIT) rules, the synthetic tax regime (IS), and how compliance works in practice—so you can plan, operate, and grow with clarity.What You’ll Learn in This Episode:💼 General Corporate Income Tax (CIT)Standard Rate: 20% of net profits for companies with turnover ≥ 200M MGA.Scope: Resident companies taxed on worldwide income;

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01:47

Compliance Rules for SA Entities in Madagascar

Offshore Tax with HTJ.tax ·

2025/09/13

Operating a Société Anonyme (SA) in Madagascar comes with a comprehensive compliance framework. In this episode, we break down the legal, financial, and administrative obligations that SA companies must meet—covering audits, tax reporting, and governance requirements—to help business owners stay compliant and avoid costly penalties.What You’ll Learn in This Episode:📊 Audit and Financial ReportingMandatory Audit: Appointment of an approved independent auditor for annual statutory audits.Financial

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