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Mauritius Business, Taxation and Offshore Information

Mauritius Business, Taxation and Offshore Information

Mauritius is well located between India, Africa and Asia

Mauritius has been an independent member of the Commonwealth since 1968, and became a republic in 1992. The mostly volcanic island has a population of just over 1.3 million (July 2013 est.), with around 150,000 living in the capital, Port Louis. The climate is sub-tropical; average daily temperature ranges from 17 to 30 Celsius; it can be wet. The time zone is 4 hours ahead of GMT.

The official language is English; the dominant ethnic group is Indo-Mauritian and the most popular religion Hindu. The Government is presidential, with a single elected National Assembly and a Council of Ministers headed by a Prime Minister. The legal system reflects mixed French and British ancestry, and administration can be bureaucratic in the French style. More »


Mauritius Knowledge Base

Mauritius: Country and Foreign Investment
A quick overview of Mauritius - its history, geography, and business advantages.
Mauritius Executive Summary »
Mauritius Geography »
Mauritius Population, Language and Culture »
Mauritius Government »
Mauritius Economy and Currency »
Mauritius Stock Exchange »
Mauritius Entry and Residence »
Mauritius Business Environment »
Mauritius Free Trade Zones »

Mauritius: Types of Company
A look at various types of company in Mauritius, providing options to suit different business needs.
Mauritius Private Company Limited by Shares »
Mauritius Company Limited by Guarantee »
Mauritius Public Company Limited by Shares »
Mauritius Foreign Company »
Mauritius GBC1 (Offshore) Company »
Mauritius GBC2 (International) Company »
Mauritius Limited Life Company »
Mauritius General Partnership »
Mauritius Limited Partnership »
Mauritius Sole Proprietorship »
Mauritius Trusts »
Mauritius Foundation »

Mauritius: Offshore Business Sectors
The key sectors of Mauritius's offshore economy.
Mauritius Offshore Business Introduction »
Mauritius Banking »
Mauritius Insurance »
Mauritius Investment Fund Management »
Mauritius Ship Management and Maritime Operations »

Mauritius: E-Commerce
A description of how e-commerce operations are enabled in Mauritius, and how the offshore tax regime can best be utilised for e-commerce.
Mauritius E-Commerce Introduction »
Mauritius E-Commerce Legislation »
Mauritius Facilities »
Mauritius Offshore Activities »

Mauritius: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Mauritius and the criterion required for obtaining offshore tax status.
Mauritius Offshore Introduction »
Mauritius Forms of Offshore Operation »
Mauritius Tax Treatment of Offshore Operations »
Mauritius Taxation of Foreign Employees of Offshore Operations »
Mauritius Exchange Controls »
Mauritius Offshore Operations »
Mauritius Employment and Residence »

Mauritius: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Mauritius.
Mauritius Table of Statutes »
Mauritius Financial Services Act 2007 »
Mauritius The Trusts Act 2001 »
Mauritius The Companies Act 2001 »
Mauritius Limited Liability Partnerships Act 2011 »

Mauritius: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Mauritius.
Mauritius Regulatory Environment »
Mauritius Work Permits »

Mauritius: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Mauritius.
Mauritius Scope of Income Tax »
Mauritius Income Tax Rates »
Mauritius Branch or Subsidiary? »
Mauritius Calculation of Taxable Base »
Mauritius Filing Requirements and Payment of Tax »
Mauritius Withholding Tax »

Mauritius: Personal Taxation
An overview of applicable taxes for individuals in Mauritius.
Mauritius Residence and Liability for Taxation »
Mauritius Income Tax »
Mauritius Social Security Tax »
Mauritius Stamp Duty »
Mauritius Capital Gains (Morcellement) Tax »
Mauritius Value Added Tax »

Mauritius: Double Tax Treaties
Treaties and international agreements that Mauritius has in place, to mitigate the effects of double taxation.
Mauritius Tax Treaty Introduction »
Mauritius Other International Treaties »

Mauritius: Related Information
Other useful information pertinent to Mauritius.
Mauritius International Law »
Map of Mauritius »