• It is sovereign and independent.
• An efficiently regulated financial services centre committed to investor's protection with a progressive regulatory
framework modeled on the industry's 'best practice' principles and compliant to internationally accepted norms
of supervision including those of the Basle Committee on Banking Supervision.
• A committed jurisdiction cooperating with such organisations as OECD, FATF and the UN and its agencies.
Guaranteed confidentiality for those engaged in legitimate business through express provision and customary
laws governing relationships between banks and customers and between professionals and clients.
• No exchange control. Free repatriation of profits with no withholding tax on dividends, royalties and interests.
• Political stability guaranteed by parliamentary democracy based on the Westminster model.
• Hybrid legal system based on English and French laws. The Highest Court of Appeal is the Privy Council in the
U.K.
• Well established banking institutions and an international stock exchange.
• Membership of the International Court of Justice, the International Centre for Settlements of Investment
Disputes and the Multilateral.
• Investment Guarantee Agency.
• Mauritius has concluded a number of Investment Promotion and Protection Agreements (IPPAs).
Fiscal Incentives
• No withholding tax on interest, royalties and dividends.
• No capital gains tax.
• No limit on the carry forward of tax losses.
• No estate duty, inheritance, wealth or gift taxes.
• No stamp duties, registration duties and levy.
