Political & Legal Advantages
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Multi-party parliamentary democracy with general elections held every 5 years Political and Social Stability
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Comprehensive & forward looking legal framework
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Hybrid system drawing both from French Napoleonic Code and English law.
Final Court of Appeal is the Judicial Committee of the Privy Council of UK;
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Confidentiality of information
Economic Advantages
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Availability of professional services
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Strategic time zone (GMT +4)
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Strong and diversified economy
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Well developed communications infrastructure
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Flexible, bilingual (English/French) and skilled workforce
Fiscal Advantages
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Low corporate tax of 15%
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No foreign exchange control
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No capital gains tax, dividend withholding tax, or share transfer tax
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No Estate Duty, Inheritance or Wealth Tax
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Tax Sparing Provision
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Underlying tax credit available
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Extensive Network of Double Taxation Avoidance Agreements (DTAAs) and
Investment Promotion and Protection Agreements (IPPAs)
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Preferential access to international markets through Mauritius Freeport Zone