Why Mauritius?

An attractive IFC for fund structuring and investment

Priscilla Balgobin-Bhoyrul, Senior Partner, Dentons (Mauritius) LLP

In the last few years Mauritius has emerged and positioned itself as being an international financial centre (IFC) of excellence, choice and repute. Coupled with Mauritius’ continuing achievements in terms of good corporate governance – including Mauritius ranking 13th in the Ease of Doing Business list of the World Bank and being removed from the Council of European Union’s grey list following implementation of necessary tax and policy reform – the country has not only become an attractive proposition for the setting up and administration of private equity funds in Mauritius but has also evolved into a facilitator in bridging the gap between investors and jurisdictions in constant need of investment, mostly situated on the African or Asian continent. 

Mauritius has signed double taxation avoidance agreements with 42 countries and has entered into Investment Promotion Protection Agreements (IPPA) with 36 countries, out of which there are 17 African countries. The IPPAs provide additional comfort to investors choosing the Mauritius investment channel. In a further effort to adhere to international standards, Mauritius has also adopted the relevant legislation to implement FATCA and Common Reporting Standards whilst also being a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting and implementing results from the OECD’s BEPS package domestically and through tax treaty provisions.

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