Legwaila, Thabo2011-06-092011-06-092011Legwaila, T 2011, 'The tax treatment of holding companies in Mauritius : lessons for South Africa', SA Mercantile Law Journal / SA Tydskrif vir Handelsreg, vol. 23, no. 1, pp. 1-15. [http://www.jutalaw.co.za/catalogue/itemdisplay.jsp?item_id=3602]1015-0099http://hdl.handle.net/2263/16751The 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'.en© 2011. All rights reserved.Holding companies -- Taxation -- MauritiusTaxation -- South AfricaArticle