The review of where business is established, licensed and banked. Subscribe
Jurisdicta
The review of where business is established, licensed and banked.
Issue 003Sunday 1 November 2026Next issue in 14 days
Your jurisdictions
Choose your jurisdictions and we show what matters to you first.
Cover story · Issue 003 · Sunday 1 November 2026

Who owns this company? The disclosure rules arriving in Mauritius and the Seychelles

Both Indian Ocean centres legislated this year to record more about the people behind companies, partnerships and trusts. The first deadline falls on 31 December.

Who is affectedMauritius, Seychelles
Key date31 December 2026Existing companies have until 31 December 2026.
What to doIf a Seychelles IBC in your structure has a nominee director, send the registered agent the nominator's details before 31 December. For...
3 min read2 jurisdictions
In Issue 003
  1. Cover storyMauritius, Seychelles · 3 min
  2. The EconomySingapore, Hong Kong · 1 min
  3. The Rulebook5 items
  4. The StructureUnited Arab Emirates, Seychelles, Mauritius
  5. Immigration by Investment2 features
  6. Wealth and SuccessionDIFC, United Arab Emirates
  7. Field NotesOn the ground
  8. By the Numbers8
  9. Jurisdiction ProfileUnited Arab Emirates
  10. The DiaryNext 90 days
The Structure · Issue 003

Who appears on which register: a UAE company held through a Seychelles IBC and a Mauritius foundation

A layered ownership chain, walked from the founder down, and what each layer now records about the people behind it.

See how it fits together
Founder100%Director100%FounderNon-resident of MauritiusMAURITIUSFoundationHolds the sharesNominee directorAppointed by the founderSEYCHELLESHolding companyInternational Business CompanyUAEOperating companyLicensed company
DateJurisdictionWhat falls dueWho it affectsStatus
6 November 2026 ADGM Consultations close on the FSRA fees and general rulebook revisions (CP 6/2026) and a framework for business centres (CP 7/2026) ADGM firms and business-centre operators wishing to comment Confirmed
16 November 2026 United Arab Emirates Excise tax return and payment due Excise tax registrants Confirmed
16 November 2026 Hong Kong Profits tax returns for 2025/26 due, accounting date code M (year ends 1 January to 31 March 2026), under the block extension scheme Companies filing through tax representatives Confirmed
30 November 2026 Singapore Form C-S, Form C-S (Lite) and Form C due for Year of Assessment 2026 Companies tax resident or operating in Singapore Confirmed
30 November 2026 Mauritius Corporate tax return and tax due for years ended May 2026; advance payment statement for the quarter to 31 August 2026 Companies, including Global Business Companies Confirmed
30 November 2026 United Arab Emirates Corporate tax return and payment due for tax periods ended 28 February 2026 (nine months after the period end) Corporate tax registrants with a February year end Confirmed
30 November 2026 ADGM Consultation closes on FSRA guidance on DeFi risk management (CP 5/2026) Virtual asset and DeFi firms in or entering ADGM Confirmed
30 November 2026 United Arab Emirates Top-up Tax registration deadline for in-scope entities whose fiscal year ended before 30 April 2026 (FTA Decision No. 12 of 2026, Art. 2(2)); AED 10,000 penalty for late registration UAE entities of multinational groups with EUR 750 million or more in revenue, or their Domestic Designated Filing Entity Confirmed

Add deadlines to your calendar →

Recently published

All issues →
The EconomyIssue 003 · 1 Nov 2026

Where foreign investment went in 2025: six hubs compared

Singapore pulled further ahead, Hong Kong fell back and the UAE's inflows rose again. UNCTAD's latest figures put the hubs we cover side by side.

The RulebookIssue 003 · 1 Nov 2026

RAKEZ: police clearance now required for ten more nationalities

Since 20 July 2026, applicants from ten more countries need a Good Conduct Certificate for a new RAKEZ employee or investor visa, following an update from the ICP. The RAKEZ list now covers twenty-four nationalities.

The RulebookIssue 003 · 1 Nov 2026

FSC launches a Register of Trusts: existing trusts must be loaded by 15 January 2027

The Financial Services Commission has opened a Register of Trusts that the public cannot see. Every Qualified Trustee must load basic and beneficial ownership information for each trust it administers by 15 January 2027, and from then on report changes within five working days.

The RulebookIssue 003 · 1 Nov 2026

Hong Kong annual returns can now be filed with iAM Smart+ without an e-filing account

Since 17 August 2026, a director or company secretary who holds the government's iAM Smart+ digital identity can file a local company's annual return, or its change of registered office, without registering for e-filing. Access to that identity depends on holding a Hong Kong Identity Card.

The RulebookIssue 003 · 1 Nov 2026

Panama and Viet Nam leave the EU tax blacklist; eight jurisdictions remain

The Council of the EU has moved Panama and Viet Nam from Annex I to Annex II of its list of non-cooperative tax jurisdictions. Eight jurisdictions remain on the list itself, and none of the main business hubs is among them.

European Union
Subscribe

Every issue, in your inbox

Every two weeks: the contents of the issue and the opening of the cover story, with a link to read it in full. Free. Unsubscribe in one click.