This document discusses Labuan, Malaysia as an offshore financial center and business location. Some key points are: - Labuan does not automatically share tax information with countries like Singapore and Saudi Arabia. It also does not apply withholding taxes. - It benefits from being offshore with low taxes, while still having access to Malaysia's tax treaties with 72 countries. Private information is also protected. - Labuan offers advantages like no exchange controls, stamp duty, indirect taxes, capital gains or inheritance taxes. Businesses also have access to Asia Pacific's largest double taxation agreement network.

1. LABUAN
INTERNATIONAL BUSINESS CAPITAL

2. LABUAN: AN INTERESTING OPPORTUNITY
INTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL
• Offshore Financial Centre
• Not on the IMF watchlist for Money Laundering;
• Does not participate fully in the Multilateral Automatic Information
Exchange (MAIE) system.
➔ No automatic tax information sharing agreement with either Singapore
or S. Arabia.
➔ NO WITHOLDING TAX APPLIED

3. INTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL
WHY LABUAN AS A STRATEGIC LOCATION?
• Offshore, low-tax jurisdiction
• … And yet, benefits from Malaysia’s tax treaties with 72 countries including
Singapore.
• Protection of Private and Confidential Information
• Benefits from the flight from Panama, BVI …
• No capital controls.
• IMF includes Malaysia and Labuan in its regular stress tests (see next slide)

4. INTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL
IMF ASSESSMENT AND LABUAN

5. ADVANTAGES OF LABUAN
INTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL
• No exchange controls
• No stamp duty
• No indirect tax
• No capital gains tax
• No inheritance tax
• Gain access to Asia Pacific's largest Double Taxation Agreement (DTA)
network
• Business friendly legislation
• Strategically connected

6. SHARIAH COMPLIANCE
• Muslims represent nearly a quarter of the world’s population and yet less
than 1% of financial assets are Shariah-compliant.
• Shariah funds are recession-resistant: during the last recession in 2009,
growth in the MENA region was still a healthy 3%.
• Shariah assets are seen doubling in just 4 years, to $ 2.8 Tn by end-2019.
INTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL

7. PRIVATE & CONFIDENTIAL INTERNATIONAL BUSINESS CAPITALINTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL
❖ International Share Financing
❖ Custodian Services
❖ Fund Management and Structuring
❖ Investment consulting for China and Middle Eastern Investors/
Businesses
POSSIBLE ACTIVITIES IN LABUAN

8. POSSIBLE SERVICES IN LABUAN
PRIVATE & CONFIDENTIAL INTERNATIONAL BUSINESS CAPITALINTERNATIONAL BUSINESS CAPITALPRIVATE & CONFIDENTIAL
Capital Markets:
Facilitating financing in primary and secondary markets throughout Asia. The focus is on the
buying and selling of bonds, share placements, cornerstone investments, margin lending
solutions and Equity-Linked Note transactions.
Asset-based Lending:
Enabling the providing of critical capital to the public and private markets in a customized
structure, allowing them to meet shareholder objectives. Combining public and private
investments enhances the ability to leverage the debt and equity markets and manage asset risk
in today’s volatile marketplace.

9. THANK YOU
PRIVATE & CONFIDENTIAL INTERNATIONAL BUSINESS CAPITAL