Structuring Investments Into China via Mauritius

by Uday Gujadhur & Gary Gowrea, , Multiconsult Limited, Mauritius

Mauritius Holding Companies (MIHCs) are proving increasingly popular as intermediate holding companies for China investments due to a combination of Mauritius' favourable tax incentive regime and a highly attractive double tax agreement with China (the China DTA).

A MIHC may be incorporated with a Category 1 Global Business Licence (GBL1) or Category 2 Global Business Licence (GBL2). Only GBL1 companies are eligible to rely on Mauritius' fast expanding network of 31 double tax agreements.

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This article included in China Briefing Magazine

July / August 2005:Offshore Companies for Holding China Investments

Other articles in this issue: Offshore Companies for Holding China Investments by Chris Devonshire-Ellis, Senior Partner, Dezan Shira & Associates Structuring Investments Into China via Singapore by Shanker Iyer and Richard Ellard, , Shanker Iyer & Co, Certified Public Accountants, Singapore Using Hong Kong as an Offshore Structure by Dezan Shira & Associates, Investment Intelligence Unit, Greater China Using Macao Offshore Incorporations by Chris Devonshire-Ellis, Senior Partner, Dezan Shira & Associates