Is New Caledonia a tax haven? No. New Caledonia complies with European tax cooperation criteria, particularly in the areas of tax transparency and the fight against tax evasion and fraud. Are there any investment controls? Yes, the Direction des Finances Publiques (DFiP) is responsible for monitoring compliance with the conditions for making, allocating, operating and conserving investments, and in particular investments qualifying for tax exemption. The traceability of financial transactions is also a form of control. Is there a specific tax system for foreign companies? Any activity carried out in New Caledonia is taxable, whether or not the company has its registered office in New Caledonia. Is there a limit to the employment of foreign staff? No. However, the employment of foreign staff is authorised if, and only if, there are no local staff with the same qualifications and skills available to do the job. What are the priority investment sectors? The priority investment sectors for the Southern Province are: renewable energies, waste treatment and recovery, digital technology and innovation, marine and terrestrial biodiversity, the processing industry and tourism. Obviously, these investments must be a source of economic attractiveness, job creation and added value for the Southern Province. 12 FAQ 107
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