Amicorp Fund Management (Mauritius) Ltd.

Mauritius is an independent state in the southwest Indian Ocean, strategically located at the crossroads of Africa and Asia, in a time zone that straddles business hours in both Europe and eastern Asia. One of the fastest fastest-growing economies in sub-Saharan Africa, Mauritius has moved from a mono-crop sugar-dominated economy to being services-oriented.

Amicorp (Mauritius) provides a comprehensive range of services including:

• Formation and administration of companies, funds, trusts and special purpose vehicles;
• Registered office and agent services;
• Re-domiciliation services;
• Corporate and secretarial services; and
• Accounting services.

Mauritius is an attractive jurisdiction for structuring global investments, largely mainly because of the modern user-friendly legislation enacted by the governmentgovernment's modern, user-friendly legislation. Furthermore, Mauritius is well regulated and enjoys a reputation as a low tax jurisdiction.

Mauritius also offers a host of fiscal incentives, including:

• Category 1 global business license are subject to low tax rates
• Category 2 global business license are tax-exempt
• No exchange controls in force
• No withholding tax on profits, interest, royalties, and dividends
• No capital gains tax
• No estate duty, inheritance, wealth, or gift taxes
• No stamp duties, registration duties, and levy
• Zero-rated value-added tax for global business transactions
• No minimum capital requirement;
• The minimum number of shareholders is one without a need to be resident in Mauritius

Languages spoken: English, French, Creole, Hindi, Urdu and Tamil.