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The Mauritius Advantage

Why invest in Mauritius?

Mauritius enjoys a solid reputation as an international financial centre. It is ranked first in Africa for political and economic stability, ease of doing business and the strength of its governance and institutions. Thanks to its location at the crossroads between Africa and Asia, Mauritius is the perfect place from which to invest in both regions.

An attractive destination for offshore investment

Mauritius is an increasingly attractive destination for offshore investors. It offers world-class financial and management services and an attractive legal and tax regime for the formation of offshore companies, known as Global Business Companies.

Mauritius: a Jurisdiction of Choice
An IFC par Excellence
  • The Mauritius Advantage

    Impressive track record of political and economic stability

  • The Mauritius Advantage

    State-of-the-art infrastructure

  • The Mauritius Advantage

    Secure investment location in a free, democratic political system

  • The Mauritius Advantage

    Most business-friendly country in Africa offering an investment - friendly regulatory regime

  • The Mauritius Advantage

    Dual legal system, combining the advantages of Common & Civil Law

  • The Mauritius Advantage

    Peaceful, multi-ethnic society with flexible, multi-lingual and skilled workforce

  • The Mauritius Advantage

    Strategic geographic location and convenient time zone (GMT +4)

  • The Mauritius Advantage

    Fiscal advantages, including
    - No exchange control
    - No WHT, No CGT
    - Extensive network of DTAs
    - Simple tax regime

  • A robust financial hub

    There are 21 banks holding a Banking License.

    • Bank of Mauritius & Financial Services Commission are dedicated to supervision of the bank & non-bank financial services sector
    • Risk Based supervision framework. Robust regulatory framework within a business-friendly environment. Strict AML/CFT laws
    • Fully supports international initiatives e.g. FATF, Basel Committee, IOSCO, IAIS, OECD/CRS
    • Member of Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG), associate member of FATF
    • OECD Rating – Mauritius evaluated as ‘Compliant’ with global tax laws
  • World Bank Doing Business 2017
    • Africa Rank
      1st
    • Global Rank
      13/190
  • Global Competitiveness Index 2019 – World Economic Forum
    • Africa Rank
      1st
    • Global Rank
      54/140
  • Corruption Perceptions Index 2019 - (Transparency International)
    • Africa Rank
      2nd
    • Global Rank
      52/180
  • International Property Rights Index 2019
    • Africa Rank
      1st
    • Global Rank
      40/128
  • Mo Ibrahim Index of African Governance 2019
    • Africa Rank
      1st
  • Press Freedom Index 2019 - (Reporters without Borders)
    • Africa Rank
      5th
    • Global Rank
      58/180
  • The A.T. Kearney Global Services Location Index 2019
    • Africa Rank
      2nd
    • Global Rank
      30/50
  • 2018 Index of Economic Freedom - (Heritage Foundation)
    • Africa Rank
      1st
    • Global Rank
      25/180
  • Economic Freedom of the World 2019- (Fraser Institute)
    • Africa Rank
      1st
    • Global Rank
      8/162
  • Human Development Index 2019
    • Africa Rank
      2nd
    • Global Rank
      66/188
  • Mercer’s 2019 Quality of Living Survey
    • Africa Rank
      1st
    • Global Rank
      83/230
  • Forbes Survey of Best Countries for Business 2019
    • Africa Rank
      1st
    • Global Rank
      39/161
  • The Travel and Tourism Competitiveness 2019
    • Africa Rank
      1st
    • Global Rank
      54/136
  • Social Progress Index 2019
    • Africa Rank
      1st
    • Global Rank
      44/149
DTAS between Mauritius and other countries
So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:
Investment Promotion Protecting Agreement (IPPA)

 

  • Mauritius offers full protection of foreign investments in key African nations through its network of IPPAs.
  • The IPPAs guarantee Mauritian investment with respect to expropriation and social unrest in contracting states.They also provide for arrangements for settlement ofdisputes between investors and the contracting states.

 

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