ABSTRACT
The offshore trust regime, not unlike a domestic trust structure, seeks to give maximum protection and comfort to both settlors and beneficiaries in terms of how assets are distributed. While the principles are common to both trust regimes, the legislative and practical responses in the offshore financial centres seek to make the use of such centres attractive by facilitating the implementation of those principles. The areas of settlor control, forced heirship and asset protection have, not surprisingly, benefited from this legislative thrust.
