1、COMOROSINVESTORS GUIDE TO COMOROS PREFACE This guide was prepared and financed by the COMESA Regional Investment Agency with the inputs of Comoros National Investment Promotion Agency(ANPI).The investor guide contains an overview of doing business in Union of the Comoros.It aims to help both current

2、 and potential investors with facts on investing in the country.The guide contains information on the investment climate,taxation regime(income tax,value added tax,double taxation agreements and other significant taxation issues),investment incentives,exchange control regimes,sector overviews and ot

3、her information pertinent to investing inUnion of the Comoros.INVESTORS GUIDE TO COMOROS In the preparation of this guide,every effort has been made to offer current,correct and clearly expressed information.However,the information in the text is intended as a general guideline only.This publication

4、 is shared with the understanding that COMESA RIA is not responsible for the result of any actions taken on the basis of information in this publication,nor for any errors or omissions contained herein.6Investors Guide To COMOROS7Investors Guide To COMOROSCONTENTS1.GENERAL COUNTRY INFORMATION.082.LE

5、GAL AND JUDICIAL SYSTEM.103.NATURAL RESOURCES AND GEOGRAPHY .124.ECONOMY.185.POPULATION AND DEMOGRAPHICS.256.EDUCATION AND HUMAN RESOURCE.277.LICENSING AND PERMITS.318.LEGAL FRAMEWORK FOR INVESTMENT.339.MARKET ACCESS AND INTERNATIONAL MEMBERSHIPS.3810.INFRASTRUCTURE AND UTILITIES.4211.BANKING AND FI

6、NANCIAL SERVICES.4812.SECTORS AND OPPORTUNITIES.5213.QUALITY OF LIFE .588Investors Guide To COMOROSGENERAL COUNTRY INFORMATION1“Mosque of Iconi”9Investors Guide To COMOROS1.GENERAL COUNTRY INFORMATION The Union of the Comoros is an archipelago in the Indian Ocean located about 320 kms north-east of