Browsing by Author "Ward, Grant"

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    Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
    (2014) Ward, Grant; Emslie, Trevor
    In the 2010 Budget review The South African National Treasury announced it intended to create a business environment that would promote South Africa as a gateway to investment into Africa.1 As such a headquarter company regime would be considered. With globalisation and free movement of capital internationally countries are pursuing holding company regimes to attract investment to, and through, their shores. At the forefront are countries such as Belgium, Denmark, Luxemburg, Mauritius, the Netherlands, Singapore and the United Kingdom.2 Following the 2010 Budget review South Africa has now joined this group.