INTRODUCTION
Madagascar, officially the Republic of Madagascar, is an island country in the Indian Ocean, off the southeast coast of Africa. It comprises of Island of Madagascar and several smaller peripheral islands. The capital of Madagascar is Antananarivo.
Madagascar's currency is the Malagasy Ariary (MGA).
Abbreviations:
| CIT | Corporate Income Tax |
| EDBM | Economic Development Board of Madagascar |
| EPZ | Export Processing Zone |
| FZC | Free Zone Company |
| MGA | Malagasy Ariary |
| NIF | Fiscal Identification Number |
| OHADA | Organization for the Harmonization of Business Law in Africa |
| PE | Permanent Establishment |
| SA/PLC | Public Limited Company |
| SARL/LLC | Limited Liability Company |
| VAT | Value Added Tax |
| WHT | Withholding Tax |