Mauritius | UAE | India | France | China

Global Business | Outsourcing | Funds | Wealth | Consulting

Table of Contents

2 Introduction

4 DTOS Credentials

Core Business Areas

Our Services

6 Mauritius Business Environment

8 Mauritius Advantages

10 DTAs & IPPAs

12 Board of Directors

14 Management Team

16 Contact Details

VisionTo be the preferred trusted business solutions partner that goes beyond boundaries to create value.

MissionWe promote synergies, innovation and efficiency, through our diversity and entrepreneurship, for the benefit of all.

Vision & Mission Statement

DTOS is a leading management company operating in the Mauritian global business sector for the last 20 years. Founded in 1993 and licensed by the Financial Services Commission, DTOS provides a comprehensive range of professional services including company formation, corporate and trust administration, fund administration, accounting, tax services, wealth management, third party fund accounting, financial outsourcing and business model optimization.

DTOS is a subsidiary of Ireland Blyth Limited (IBL), a public company listed on the Stock Exchange of Mauritius. IBL, with a turnover exceeding USD 665 M, is one of the largest conglomerate in Mauritius.

DTOS subsidiaries include:

• Knights & Johns Management Ltd

• Interface International Ltd

• Interface Management Services Ltd

• DTOS Trustees Ltd

• DTOS International Ltd

DTOS has a substantial and diversified client base that includes Fortune 500 multinationals, private equity firms, global banking institutions, financial powerhouses, institutional investors, family offices and High Net Worth individuals who enjoy a high degree of confidentiality established through Mauritian laws.

DTOS is headquartered in Mauritius and has representative offices in UAE, India, France and China. With its strategic alliances, DTOS is fully equipped to serve clients’ global needs in jurisdictions such as Europe, India, China, Africa and the UAE, amongst others.

3Introduction

5DTOS Credentials

• Management company of choice for several Fortune 500 companies

• Manages around 1000 client accounts

• Manages funds with assets under administration upwards of USD 5.0 Billion

• Dedicated personnel including 3 Directors, 20 Managers and 120 Associates, all accountants or experienced graduates

• Uses state of the art platforms like Microgen Fund Management software and Pastel-Evolution Accounting software

• DTOS is part of IBL Group, with a turnover exceeding USD 665 M is one of the largest players in Mauritius

Accreditations:

Company Formation

Business Process & Logistics Assistance

Foundation Set-Up& Administration

Back Office Accounting

Payroll Services

AML/CFT Compliance

Business Set-Up and Employee

Relocation

Supply Chain Support Services

IT Services

Accounting Services

Fund Structuring

Our Services

Tax Compliance

Tax Services& Structuring

Corporate Administration

Wealth Management

Services

Fund Administration

Our Core Business

Areas

Business Model Optimization

FinancialOutsourcing

Third Party Fund Administration

Third Party Fund Accounting

NAV Calculations

Strategy & Market Consulting

TaxAdvisory

Fund Set-Up

Trust Set-Up &Administration

Registrar &Secretary

Back OfficeAdministration

ExpatriateServices

Stock Exchange Listings

Formation & Administration

of Limited Partnership

AUTHORISEDTRAINING EMPLOYER

7Mauritius Business Environment

Starting a Business

• Start-up as from one week

• No initial minimum capital requirement

• 100% foreign ownership allowed

Occupation Permit

• Obtained within 3 working days

Taxation

• Corporate Tax – 15%

• Personal Income Tax Rate – 15%

• VAT Rate – 15%

• Foreign Tax Credit available

• Tax-free dividends

• No Estate and Stamp Duty

• No Capital Gains Tax

Exchange Control

• No Foreign Exchange control

• Free repatriation of profits, dividends and capital

9Mauritius Advantages

Economic Advantages

• Strategic location in the Indian Ocean, termed as “The Golden Triangle” linking Middle East, Asia and Africa

• Recognized, well-regulated financial services centre of choice for Fortune 500 companies

• Availability of highly-qualified professionals, bilingual in English and French

• High-tech ICT connections – high communication speed and capacity

• High bandwidth connectivity with Europe, South-East Asia and Africa

• Preferred jurisdiction for investments in fast growing and emerging economies in Africa and Asia (India and China)

• 1st in Africa according to the World Bank “Ease of doing business” report for several consecutive years

• Strategic time zone (GMT +4)

Political and Legal Advantages

• Stable democratic political system and sustained economic growth

• Sovereign and independent state

• Market-driven economy which encourages free enterprise and foreign investment

• Efficient banking system

• Stock exchange open to foreign investors

• Sound legal system based on English and French laws

• Modern legislation in line with other financial centres (Anti-money laundering and terrorist funding legislation)

• A high degree of confidentiality enshrined in Mauritian laws

Fiscal Advantages

• Low taxation – maximum tax liability of 3%

• No Foreign Exchange Control

• No withholding tax on dividends

• No Capital Gains tax

• No Estate Duty, Inheritance or Wealth tax

• Exemption from Income Tax for GBL2 Companies

• Extensive network of DTAAs and IPPAs

Other Advantages

• Significant cultural links with Africa, India, China, France and the United Kingdom

• Preferential trade links with USA, Europe, India and Africa

• Member of the economic free trade organisations: Southern African Development Community (SADC), the Indian Ocean Rim Association for Regional Cooperation (IOR-ARC) and the Common Market for Eastern and Southern Africa (COMESA)

• White listed jurisdiction recognised by OECD

• Innovative set of investment vehicles

Tunisia

France

Belgium

Barbados

Luxembourg

Senegal

Sweden

United Kingdom

India

South Africa

Mauritius

Germany

CroatiaItaly

Kuwait

UAE

Lesotho

Madagascar

Malaysia

Nepal

China

Namibia

Oman

Qatar

Pakistan

Seychelles

Singapore

Sri Lanka

Swaziland

Zambia

Thailand

Bangladesh

Uganda

ZimbabweMozambique

Rwanda

Cyprus

11Network of DTAs & IPPAs - MAP

An Extensive Network of Double Taxation Avoidance Treaties and IPPAs

IPPAs wIth treAty CountrIes

BarbadosBelgium/LuxembourgEconomic UnionChinaFranceGermany IndiaMadagascar

MozambiquePakistanSenegalSingaporeSouth AfricaSwedenU.K and Northern Island

IPPAs wIth non-treAty CountrIes

BurundiCzech RepublicFinlandIndonesiaPortugalRepublic of KoreaRomaniaSwitzerland

Australia

Monaco

Botswana

Tanzania

13Board of Directors

Nicolas Maigrot – Chairman

Nicolas is the CEO of IBL Group since 1st January 2011 and Chairman of the Board of Directors of DTOS Ltd. He is a Director of Mauritian Eagle Insurance Company Limited. He holds a BSc in Management Sciences from the London School of Economics and has a wide experience in the manufacturing field, specifically the textile industry, both locally and internationally.

Jimmy Wong – Managing Director

Jimmy is the Managing Director of DTOS since 2005. He joined Kemp Chatteris Deloitte as a partner in 2002 and has been a Director of DTOS since that date. He is a Fellow of the Institute of Chartered Accountants in England and Wales and a Member of the Society of Trust and Estate Practitioners. He has more than 20 years of experience on tax, accounting and regulatory matters as well as structuring, administering and management of companies, funds and trusts in Mauritius.

Gaetan Lan – Director

Gaetan is the CFO of IBL Group since 2005 and Director of DTOS since 2003. He is the Chairman of The Stock Exchange of Mauritius Ltd and Director of Mauritian Eagle Insurance Company Ltd and Central Depository & Settlement Ltd. He is a Fellow of the Institute of Chartered Accountants in England and Wales.

15Management Team

Kevin Allagapen – Senior Manager

Kevin is the Head of International Business in charge of China, India and Middle East representative offices. He holds a BCOM from the University of KwaZulu-Natal, South Africa and an MBA from the University of Birmingham, UK. He has more than 14 years of experience in tax, accounting & regulatory matters as well as structuring, management & administration of global business companies and trusts in Mauritius.

Mike Mootien – Senior Manager

Mike joined DTOS in 2000 and was appointed as Senior Manager in 2010. He holds a BCOM from Wits University, South Africa and a PDM (Business Administration) from the Wits Business School, South Africa. He is an Associate of the Institute of Chartered Secretaries & Administrators (ICSA) and a Member of the Society of Trust and Estate Practitioners. Mike has more than 12 years of experience in corporate and trust structuring, setting up and administration.

Lina How – Senior Manager

Lina joined DTOS in 2000 and was appointed as Senior Manager in 2010. She holds a BCOM from Deakin University, Australia and an MBA from a joint programme of La Trobe University and the Association of Professional Engineers, Scientists & Managers, Australia. She is a Member of the Society of Trust and Estate Practitioners. Lina heads the Fund Services division and has over 13 years of experience in structuring, setting up and administering global business companies and collective investment schemes.

Mervyn Chan – Senior Manager

Mervyn is Executive Director of Knights & Johns Management Ltd, Interface International Ltd and Interface Management Services Ltd. He joined DTOS in 1999 and was previously the Operational Manager and Head of the Corporate & Trust department of DTOS Ltd. He has more than 14 years of experience on tax, accounting and regulatory matters as well as structuring, administering and management of companies and trusts in Mauritius. He is an Associate Member of the Chartered Institute of Management Accountants and a Member of the Association of Business Executives in the United Kingdom.

Chaya Subramanien – Senior Manager

Chaya joined DTOS in 2003 and was appointed as Senior Manager in 2010. She holds a BA (Hons) in Accounting and Finance from the University of Leeds, UK. She was previously the Compliance Manager of Ireland Bylth Limited. Chaya has more than 18 years of experience in structuring and administration of global business companies, private equity funds and trusts.  She is the Head of Operations of Knights & Johns Management Ltd, Interface International Ltd and Interface Management Services Ltd.

Didier Viney – Senior Manager

Didier joined DTOS in 2013 to head their newly created Africa Desk. He holds a Honours Degree in Economics from the University of Mauritius and a Post Graduate Diploma in Financial Strategy from the Saïd Business School, University of Oxford. He is an Associate Member of St Hugh’s College, Oxford and is a Fellow of the Association of Chartered Certified Accountants (ACCA). He spent ten years working for the largest Mauritian commercial bank both in Mauritius and in their subsidiary in Mozambique where he was exposed to fund management, leasing, project finance, private banking & wealth management, and corporate finance. Didier then went into industry and spent six years working for the Tanzanian operations of a major Mauritian sugar player as Financial Controller.

MauritiusDTOS10th Floor, Raffles Tower19 CybercityEbèneRepublic of MauritiusTelephone: (230) 404 6000Fax: (230) 468 1600Email: info@dtos-mu.com | bd@dtos-mu.comWebsite: www.dtos-mu.com

Paris, FranceDTOS22 rue du Général Foy,75008, Paris, FranceTel: + 33(0) 180182530Fax: + 33(0) 147208653Email: mvchan@dtos-mu.comWebsite: www.dtos.eu

Shanghai, ChinaDTOS International LtdRoom 1869-3, 18/F Bund CentreNo. 222, East Yan An RoadHuangpu DistrictShanghai, 200002, ChinaTel: 8621 51876133Fax: 8621 33316277Email: kallagapen@dtos-mu.comWebsite: www.dtos-mu.com

Contact Details

Dubai, UAEDTOS International LtdC/O RAK Business Center 1, Fairmont Hotel, Sheikh Zayed Road, Dubai PO BOX 16111Ras Al Khaimah, UAETel: (230) 404 6000Email: dtosinternational@rakfzbc.ae kallagapen@dtos-mu.com

Mumbai, IndiaIreland Blyth Limited (LO)Level 1Trade CentreBandra Kurla ComplexBandra (East)Mumbai 400051IndiaTel: +9122 40700319Email: kallagapen@dtos-mu.com

Disclaimer

The contents of this Brochure is for general information and illustrative purposes only and is not intended to serve as financial, investment or any other type of advice. DTOS Ltd makes no representation as to the accuracy of the information in this Brochure. Any reliance on any information on this Brochure shall be at the user’s own risk.

No part of this publication may be produced, stored in retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of DTOS Ltd.

DTOS Ltd shall not be responsible for any loss or damage of whatsoever nature (including consequential loss or damage) suffered or incurred, directly or indirectly, by the user or any other person as a result of relying on, or incidental to, or the use of, or any matter relating to, the information contained in this Brochure.

DTOS10th Floor, Raffles Tower19 CybercityEbèneRepublic of MauritiusTelephone: (230) 404 6000Fax: (230) 468 1600Email: info@dtos-mu.com | bd@dtos-mu.comWebsite: www.dtos-mu.com