There are a number of occasions when it is necessary to consider the location for a holding company, including:

1. •

   migration or redomiciliation of an existing holding company to another country

2. •

   establishing an intermediate holding company through which to make an acquisition or through which to expand

3. •

   establishing a new holding company to act as a listing vehicle

An attractive location for a holding company from a tax perspective will be one which minimises the tax on income and gains generated by the group. This will depend in part on the location of the group’s subsidiaries and the location of its shareholders.