One recurring theme runs through the articles and news items published in this issue. That theme is the opening up of the economy, and it is indeed a compelling challenge for Mauritius, if we are to succeed in overcoming the difficulties inherent in the small size of our domestic market and in adapting ourselves to the exigencies of global competitiveness.

Small offshore jurisdictions are sometimes subject to negative public comments. One of the criticisms levelled at them is that they are tax havens, a term loaded with many undertones, such as being an ideal location for money launderers. Mauritius has had its share of such accusations, in spite of its having signed 34 avoidance of double taxation agreements (DTA) with other countries.

Almost by definition the experienced offshore practitioner has to be proficient (if not always an expert) in all manner of legal, accounting, taxation, regulatory and general business matters. That is to say nothing of being a mentor, confidante and occasional psychologist to one’s clients.

A discussion on what pre-entry estate and gift tax planning can be undertaken in Mauritius.

Private Equity Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

Corporate Tax Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

Corporate Tax Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

The measures announced by the Minister of Finance, Economic Planning and Development in the National Budget 2022-2023 came into force on 02 August 2022 through the Finance...