The tax treatment of holding companies in Mauritius : lessons for South Africa

Abstract

The South African government announced in the 2010 Budget Review that it intends to promote South Africa as a gateway to investment into Africa. During the years 2010 and 2011, government intends to undertake investigations as to what steps it should take in order 'to enhance our attractiveness as a viable and effective location from which businesses can extend their African operations'. It is envisioned that some '[r]elief from exchange control and taxation for various types of headquarter companies located in South Africa will be considered'.