Benefit from the Mauritian PCC structure
A PCC provides ring fencing of the risks, as well as assets and liabilities of the different cells of shares from each other and from the general assets of the PCC. Mauritius also offers other types of legal structures that can be considered by investors in planning and structuring their investment and these include: Trusts, Foundations, Limited Partnerships, Limited Liability companies etc.
Transparent and Trustworthy legal framework
Backed by solid corporate governance practices and a dynamic legal framework for which the highest court of appeal is the Privy Council in the United Kingdom, Mauritius inspires confidence in investors. The island has also been an exemplary model of political stability since its independence in 1968.
Investor Promotion and Protection Agreements (IPPAs)
Mauritius has concluded IPPAs with many countries. IPPAs assist in the mitigation of the risk of deprivation of investments. In the worst case scenario, any deprivation of investments will have to be justly compensated. Furthermore, the IPPAs provide free repatriation of investment capital and returns.
Extensive network of Double Taxation Avoidance Agreements (DTAAs)
Mauritius has DTAAs in place with multiple countries worldwide, including developed and emerging economies.
Favorable Tax Schemes
Investors are able to enjoy the numerous tax schemes in force in Mauritius such as:
Flat tax rate – 15% for both corporate and individuals
No capital gains tax
No withholding tax on distributions made to any country
No inheritance tax
Work & Live in Mauritius
In addition to providing a conducive business environment, Mauritius prides itself as a safe destination for expatriates wishing to work and live on the island. The island boasts international healthcare and education standards and offers an extensive range of leisure activities. There are several occupation permits that are available to investors.