Research

In this Bulletin, our contributors focus on:

• Debt investment in India and whether Mauritius is now and will in future be a preferred investment route: Reviewing a protocol amending the agreement between India and Mauritius in relation to double taxation and challenges presented by India’s General Anti-Avoidance Rules, the treatment on conversion of quasi-debt instruments, the determination of places of effective management and other treaty negotiations.
• New forex regime in Nigeria and likely impact on private equity investments: highlighting that recent measures adopted by the Central Bank of Nigeria and the introduction of an interbank market are unlikely to impact Nigerian private equity investments negatively.
• Liquidity options in permanent capital vehicles: as the appetite for raising permanent capital translates into a more frequent use of permanent capital vehicle structures, considering how liquidity concerns are taken into account and best balanced when structuring deals.
• Laws and legal reforms against corruption are approved in Mexico: describing laws and reforms approved recently by the Congress of the Union and the legal framework for fighting corruption in Mexico.