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Methodology and editorial standards

Pages on OffshoreTrusts.com rest on official documents first and name the source behind each fact, so you can read the original and check each one yourself.

Source rules

Primary authority on this site is official: enacted law and consolidated statutes, treaty texts, agency forms and instructions, regulator and revenue authority pages, and pages of intergovernmental bodies. Where a page explains how a rule works in practice or how a foreign statute is applied, it can also cite law-firm, accounting-firm, bar-association and trade-body publications as secondary commentary. Those are named in the page's source list and are never treated as law. The site does not treat promoter material, anonymous blogs or news articles as authority for law, tax treatment, program requirements or regulatory status.

The date each source was read appears in the collapsed Sources block at the bottom of each page.

How pages are written

  • Numbered citations point to the sources listed at the bottom of each page.
  • Official documents set the rule. Professional commentary explains how the rule works in practice and is not a statement of the law. Each commentary source is listed under its publisher's name.
  • Pages avoid promotional wording, and figures that change are labeled with the year they apply to.

If you spot an error, the corrections page explains how to report it.

What the site leaves out

The site does not publish recommendations, rankings, suitability views, regulatory proceedings, named individuals' arrangements, or instructions for a reader's own situation. Court decisions appear only where a page explains a rule that the decision set. The site describes published rules as they are written and the compliance obligations they create.

Perspective

Pages are written for U.S. citizens and other U.S. persons. Where a U.S. form or reporting regime applies to U.S. persons, we say so and link to the form page. The site separates immigration residence, tax residence and citizenship, and it does not treat one as establishing another.

Changes to sources

Forms, fees, program rules and treaty documents change. The site records the date it read each source. Official sources hold the current version of each form, fee, program rule and treaty document.