{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/9153"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/9153","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime","abstract":"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. 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With globalisation and free movement of capital internationally countries are pursuing holding company regimes to attract investment to, and through, their shores. 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