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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