Mauritius

- New companies law act (2001) and financial services act (2001) means Mauritius is governed by internationally recognised norms and practices
- There are two types of companies being Global Company category 1 and Global Company category 2
- Mauritius has an established and well regulated Trust laws and practices
- Growing range of tax treaties
- Exempt tax status for those companies operating in the Freeport Zone
- No Capital Gains Tax
- Reduced tax rate for incentive companies effectively 3 %