n Without Prejudice - The new South African headquarter regime doesn't quite cut it : company law

Volume 11, Issue 1
  • ISSN : 1681-178X



Internationally there are many jurisdictions, such as Austria, Luxembourg, The Netherlands, Switzerland and Singapore which are popular for purposes of establishing holding and headquarter companies for multinational groups. Closer to home Mauritius has established itself as a favourable jurisdiction for these purposes, especially for investments into African countries. Up to now, the South African tax and exchange control system has prevented South Africa from being suitable for this purpose.

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