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mauritius at a glance

The Core

Mauritius has been known as the “Star & Key” of the Indian Ocean in view of its strategic location as an important trading hub between the East and West.  Mauritius has further emerged to be an International Financial Services Hub which is increasingly being favored by professionals and investors around the world.


Mauritius, a Jurisdiction of Excellence for:


  • its legal framework and adherence to international requirements for combating Money Laundering and Terrorist Financing;  


  • its extensive network of 46 Double Taxation Avoidance Agreements (DTTA’s) which allows for nil or low withholding tax rates on interest, dividends and royalties; 


  • its extensive network of 27 Investment Promotion and Protection Agreements (IPPA’s) which provides for free repatriation of investment capital and returns, guarantee against expropriation, a most favored nation rule with respect to treatment of investors, and compensation for losses in case of war, armed conflict or riot and further provides arrangements for the settlement of disputes between investors and the contracting states; 


  • its membership with the major African regional originations, such as the Southern African Development Community (SADC), the Common Market for Eastern and Southern Africa (COMESA) and East African Community (EAC), which provides for preferential access to markets in the African region;

 

  • its state-of-the-art infrastructure, modern and innovative legal framework;


  •  its ease of doing business regime;


  • its range of competitive financial products and services; 

  • its maritime and airport hub;  and 


  • its political stability, social peace & unity prevailing in a multi-cultural society and its bilingual (English & French) skilled workforce.   

Highlights

  • Low Corporate Tax (Between 0% to 3%)


  • No Foreign Exchange Control;


  • No Capital Gains Tax;


  • No Withholding Tax on Dividends;


  • No Transfer Pricing Rules;


  • No Thin Capitalization Rules;


  • No CFC (Controlled Foreign Companies) Rules;


  • No Minimum Capital Requirement (Except for Financial Services activities);
  • Mauritius is not a Blacklisted jurisdiction;


  • 100% foreign ownership allowed;


  • Access to well established local & international Financial and Banking Institutions;


  • Efficient Time Zone (GMT +4);


  • Bilingual workforce of qualified professionals;


  • Others..