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Madagascar

Tax on transfer

A withholding tax (income tax for nonresidents), at a rate of 10%, applies to any transfer of revenue from Madagascar abroad in remuneration of services performed by foreign entities.

Stamp duty

Since August 2008, no stamp duty is applicable.

Royalties

Manufactured cigarettes, matches, farinas, mobile communication, paid

television transmission, traditional alcoholic drinks and sugar are subject to royalties.

Special tax and duty

Alcoholic drinks, cigarettes and gambling games are subject to special tax and duty.

Contact details – PricewaterhouseCoopers, Madagascar

Telephone numbers

Tel:

+261 20 22 217 63

Fax:

+261 20 22 295 84

Physical address

Immeuble Cabram Rue Rajakoba Augustin Ankadivato, Antananarivo 101 Madagascar

PwC contact persons

Designation

Dominique Taty

Partner

Ami Ravelomanana

Senior manager

andriamisa.ravelomanana@mg.pwc.com

Mobile: +261 32 07 005 24

Tel:

+261 20 22 217 63

Tel:

+225 20 31 54 60

Fax:

+225 20 31 54 61

Mobil

e: +225 07 07 75 88

Contact details

d.taty@ci.pwc.com

PricewaterhouseCoopers 89

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