Mauritius: Offshore Legal and Tax Regimes
The various forms of offshore entity in Mauritius are limited with respect to the trading they can do in the jurisdiction, but not so far as the running of their businesses from Mauritius is concerned.
Excepting day-to-day transactions, the business of an offshore company must be conducted in foreign currency. Offshore companies must not do business in Mauritius other than to take professional advice, employ local labour and rent property.
Companies in the Export Processing Zone and the Export Services Zone are allowed, with permission, to conduct 10-20% of their trading domestically; but profits raised in this way will be taxed according to the normal domestic regime.