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Update on DTAs as modified by the Multilateral Instrument
2023-08-21_DTAs-modifiedDownload
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THE GLOBAL MINIMUM TAX (GMT)
PART 3: New rule in the Pillar 2 measures regarding “Qualified Domestic Minimum Top-up Taxes” Introduction In this present issue in the series of articles we promised to publish on GMT, we will examine the...
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DIFC Venture Capital Fund
DIFC’s Venture Capital Fund framework is a popular choice for local and international investors looking to set up funds with better benefits, more opportunities, and lower set-up costs. Dubai ranks as one of the world's...
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GLOBAL MINIMUM TAX PILLAR 2: THE GLoBE RULES PART 2
Introduction In our first article (Part 1) on GMT published in February 2023 we delved into the meaning, aims and scope of the Globe Rules (Pillar 2) as well as the five steps approach for...
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PART 1: The GloBE rules Pillar 2 explained
Introduction In October 2021, over 135 jurisdictions, members of the BEPS Inclusive Framework (including Mauritius) agreed to a plan to update key elements of the international tax system which are considered no longer appropriate in...
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Investing in East Africa, opportunities and challenges and how DTOS can help
Africa, the sleeping giant When it comes to investment opportunities, Africa is largely considered to be a sleeping giant within the global economy. Interest in the continent has increased significantly in recent years due to global success...
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