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Mauritius is a low tax jurisdiction with an investor-friendly environment to encourage both local and foreign companies to set up businesses.

Mauritius is widely recognized and internationally acclaimed as the foremost investment gateway into Africa. The country is the eastern-most part of Africa...

Mauritius has been dubbed by its Economic Development Board (EDB) as the preferred jurisdiction for Africa by virtue of its unique blueprint consisting of strategic location, stable Government...

According to the Notices, the DTAA with Congo and Egypt are deemed to have come into operation on 8 October 2014 and 10 March 2014 respectively.

The Mauritius National Budget 2026/2027, presented under the theme "For A Future Ready Economy," outlines a comprehensive vision for economic transformation through strategic measures in financial services, taxation, and digital innovation. This budget brief provides detailed analysis of key policy announcements affecting investment, business facilitation, and regulatory frameworks that position Mauritius as a competitive International Financial Centre.

Juristconsult Chambers is pleased to launch its second webcast which is this time on the Base Erosion Profit Shifting.

The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025.

Mauritius is widely known for its Global Business Licence companies and its wide network of double taxation treaties within the framework of a well regulated International Financial Centre.

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC

Time and again one question keeps knocking on the doors of every court: How ethical is tax avoidance?