Page 25 - UUBO Deal Academy 2020 - Materials

Repatriation Modalities

Legal and Regulatory Considerations

Internal approvals

01 Interest Underlying costs related to finance raising (stamp
duties etc.)
• Bonds
• Intercompany loans
Financial assistance rules and exceptions

02 Service Fees Tax Implication Incentives & Deductibility

•
Management Service
•
Other services
Sourcing forex (Certificate of Capital
Importation)
03 Dividends Regulatory approvals (NOTAP)

•
Equity
•
• Preference Shares Availability of funds
Dividend in specie

02