Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
This privately-owned website is operated and maintained by Creamer Media
We have detected that the browser you are using is no longer supported. As a result, some content may not display correctly.
We suggest that you upgrade to the latest version of any of the following browsers:
         
close notification
20 May 2013
   
 
 
 
 
 
 
DOWNLOAD
Private equity investments: SA headquarter company vs Mauritius GBC1 regime - 649.2 KB
 

Following a sincere effort to establish South Africa as an attractive “Gateway into Africa”, South African tax laws and exchange controls provide significant incentives for private equity investments, not only into Africa, but also in the rest of the world, to be routed through South Africa as holding jurisdiction.

In this publication, the South African headquarter company (HQ) regime, which gives effect to these incentives, is compared to the other popular, and competing, investment holding regime, namely the regime offered by Mauritius for Global Business Companies 1 (generally referred to as the GBC1 regime).

This article is general in nature and is premised on a simple investment structure in terms of which interest and dividend income, as well as gains from the disposal of shares, could be generated.

Written by By Doelie Lessing and Daleen Malan, Werksmans Attorneys

Edited by: Creamer Media Reporter
 
 
 
 
  Photos
 
 
 
 
 
 
 
  Map
 
 
 
 
 
 
Advertisements:
 
 
 
 
 
 
 
 
 
 
 
 
  Related social media
 
Related social media terms:
 
 
 
 
 
 
 
 
 
  Topics on this page
 
 
 
Continent
 
Africa
Country
 
mauritius
south africa
 
 
 
 
 
 
Online Publishers Association