Global Tax Efficiency Platform

Premium Investor View: Canary Islands R&D Engine + Malta EU Hub + Mauritius Growth HoldCo

View Money Movement Diagram

75.6%

Potential Canary Islands R&D deduction

High-value refundable incentives for innovation-led groups.

Potential ZEC Corporate Tax

For qualifying Canary entities with local substance.

Indicative Malta Effective Rate

Possible via refund mechanics when structured correctly.

Jurisdictional Optionality

EU access, Africa gateway, R&D monetisation.

Strategic Architecture

Investors / Founder

→

Mauritius HoldCo

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Malta EU Finance / IP / Services

→

Spain / Canary Islands R&D OpCo

Why Investors Like It

Enhanced post-tax cash retention
Refundable R&D support
EU compliant operating base
Multi-region expansion platform

Risk Controls

Substance in each jurisdiction
Transfer pricing governance
CFC mitigation planning
Board & management evidence

Waterfall Money Movement Diagram

1. Gross Revenue Collected in Malta 100
Clients pay Malta billing entity

↓

2. Malta Operating Expenses (10)
Sales, directors, office, compliance

↓

3. Service Fees to Canary R&D OpCo (5)
Development contracts and technical work

↓

4. Malta Tax Leakage (2)
Illustrative effective tax after planning

↓

5. Dividend Upstreamed to Mauritius 83
Residual profits after Malta layer

↓

6. Mauritius Governance Costs (3)
Board, legal, audit, banking, admin

↓

7. Effective Income at Mauritius Entity 80
Available for reinvestment or investor distribution

Canary Cost Center Detail	Funded From Step 3
Engineering Payroll	Included
Cloud / Compute	Included
Equipment / Labs	Included
Potential R&D Credits	Additional upside

Vertical waterfall avoids truncation on narrow screens. Values are illustrative only.

Direct Link to Diagram

Next Investor Deliverable

Module	Output
3-Year Model	Revenue, tax, payroll, incentives
Exit Readiness	Dividend / sale optimisation
Governance	Substance & compliance framework