When structuring operations into or out of Africa, there is no jurisdiction that can be described as the ‘Holy Grail’. In each case a thorough review of treaty options and treaty provisions are required and sometimes the results can be surprising. Certain emerging countries like Nigeria and Ghana have fewer treaties while others have none at all and the actual application in those jurisdictions should be examined. Often colonial history provides a good starting point for researching a particular country’s treaty provision.Mauritius
Mauritius is usually the first port of call when one considers structuring in relation to African countries. Mauritius has 39 treaties, 11 of which are with African countries including Botswana, Lesotho, Madagascar, Mozambique, Namibia, Seychelles, South Africa, Swaziland, Uganda, Zambia and Zimbabwe. In addition, the following treaties currently await ratification: Congo, Egypt, Gabon, Nigeria, Rwanda and the new South African treaty. The treaty with Ghana is also awaiting signature.
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