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Offshore Jurisdictions / Africa

Africa

Mauritius GBC I

Mauritius is situated in the Indian Ocean approximately 800 km off the East Coast of Madagascar. Mauritius GBC I Companies are considered resident in Mauritius and consequently subject to tax. However, they benefit from both tax credits and a longstop tax rate of 3%. Correctly structured and managed Mauritius GBC I companies may access Mauritius' network of 33 tax treaties. Neither capital gains nor withholding taxes are levied. Consequently, Mauritius GBC I companies are used by tax practitioners and businesses to structure investments into Mauritius' treaty partners, which include China, India, Luxembourg and Thailand.

Mauritius is situated in the Indian Ocean approximately 800 km off the East Coast of Madagascar. Mauritius GBC I Companies are considered resident in Mauritius and consequently subject to tax. However, they benefit from both tax credits and a longstop tax rate of 3%. Correctly structured and managed Mauritius GBC I companies may access Mauritius' network of 33 tax treaties. Neither capital gains nor withholding taxes are levied. Consequently, Mauritius GBC I companies are used by tax practitioners and businesses to structure investments into Mauritius' treaty partners, which include China, India, Luxembourg and Thailand.

Mauritius GBC II

Mauritius is situated in the Indian Ocean approximately 800 km off the East Coast of Madagascar. A company holding a Category 2 Global Business License is often used for trading and investment. GBC II companies are not considered resident for tax purposes and do not have access to Mauritius' tax treaty network. Beneficial ownership is not disclosed to the authorities.

Mauritius is situated in the Indian Ocean approximately 800 km off the East Coast of Madagascar. A company holding a Category 2 Global Business License is often used for trading and investment. GBC II companies are not considered resident for tax purposes and do not have access to Mauritius' tax treaty network. Beneficial ownership is not disclosed to the authorities.

The Seychelles group of islands in the Indian Ocean comprises of over one hundred named islands, most being situated between four and five degrees South of the equator. The largest island is Mahé.

The Seychelles group of islands in the Indian Ocean comprises of over one hundred named islands, most being situated between four and five degrees South of the equator. The largest island is Mahé.