Mauritius has, as a tax planning jurisdiction focused the development of its Global Business sector on the use
of its growing network of Double Taxation Avoidance Treaties (DTAs).

The expanding network of these DTAs reinforces the seriousness of Mauritius as the ideal International Finan
-cial Centre for structuring investment abroad. Mauritius has been used as a route for investment into emerging
regions such as India and China.

Entities holding a Global Business Licence wishing to avail of the benefits of a tax treaty must apply for a Tax
Residence Certificate issued by the Commissioner of Income Tax in Mauritius.

So far, Mauritius has concluded a number of tax treaties, and is party to a series of treaties under negotiation

Other Fiscal Incentives

• No withholding taxes on dividends paid out of income from approved global business activities
• No withholding tax on interest
• No capital gains tax
• No estate duty or inheritance tax payable on the inheritance of shares in a global business entity