Into Europe - Pieter de Ridder 3. Into China and India - Sanjeev Ghurburrun 4. Tax losses are deductible and group relief is not available.
Tax credits are available but limited to the relevant income.
There is a network of treaties, but many have non-OECD provisions. The Mauritius treaties with Singapore and Indonesia offer opportunities in relation to income and royalties. Transfer pricing is not very actively policed. A range of investment incentives is available, except in Myanmar. It is implemented by a scheme of common tariffs and common rules, the end of which will be establishment of free trade within the Area.