Tax Holiday

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The Financial Services Commission (FSC) Mauritius published a Circular Letter on the 12th of October 2018 regarding substance requirements for Global Business Corporations.   The Circular Letter follows consultation with stakeholders to provide clarifications to the new enhanced substance requirements.   A holder of a Global Business Licence (‘GBC”) should carry out its core income generating activities in, or from, Mauritius by employing (directly or indirectly) a reasonable number of …

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Circular Letter from FSC Mauritius regarding Clearance Certificates for Tax Holidays   The Financial Services Commission (FSC) send a circular letter on the 29th of January 2018 to all licensees regarding clearance certificates for tax holidays.  The circular letter applies to the following licensees: Global Headquarters Administration, Global Treasury Activities, Overseas Family Office (single), Overseas Family Office (multiple), Investment Banking, Global Legal advisory Services and Captive Insurance.   The circular …

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LC Abelheim | Tax Holiday