The Finance (Miscellaneous Provisions) Act 2024 (“the Act”) has been promulgated and gazetted on 27 July 2024. This legislation integrates the measures announced by the Honourable Minister of Finance in his Budget Speech on 7 June 2024. This Alert covers the key tax and regulatory measures found in the Act.
The Applicant (Avago Technologies Trading Ltd) is a corporate entity in the chain of companies of the Avago Group. It is categorised as a GBL1 company in Mauritius and is a subsidiary to GEN IP (Singapore).
Godolphin Ltd, (the “Applicant”) redomiciled to Mauritius from the British Virgin Islands on 18 March 2019 and was operating under a Global Business Licence.
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