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Introduction | Information
MAURITIUS
 
Having achieved independence from the UK in 1968, the Republic of Mauritius began trading as an offshore centre in the early 1990s. The government has been keen to develop both local and offshore business, with the introduction of free trade zones, a freeport, and a wide range of investment incentives aimed at the manufacturing industry. As a trading zone, Mauritius is nicely positioned between Asia and Europe and is particularly attractive to French speaking investors. Although its offshore structures used to attract zero taxation, compared to 15 per cent for most investment vehicles now, Mauritius is still a useful low tax location, especially for trading investors.
- Positioned between Asian and European markets
- Good double tax treaty network
- Excellent location for holding companies trading with India
- No exchange controls
- French-speaking territory
- Good for trading structures
- Hybrid legal system
- Low taxation
- Choice of corporate structures
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