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Mauritius
Evolving from a mono-crop economy to one of the highest per-capita in Africa in just a couple of decades, Mauritius has strategically leveraged its strengths to re-engineer its growth objectives.

Besides being strategically located at the crossroads between Asia and Africa, Mauritius also possesses a hybrid legal system that bears the hallmark of both British Common law and French Civil law. Strong emphasis on embracing globalization has meant that the country has fostered strong corporate governance principles based on international norms and best practices along with having one of the most efficient and transparent legal and regulatory systems in Africa. Moreover, cross-cultural linkages with India, Africa, China and Europe have enabled the country to build lasting economic and diplomatic partnerships with these countries.

Of particular relevance is Mauritius’ membership with Africa’s prime supra-national organizations like the Southern African Development Community (SADC) and the Common Market for Eastern and Southern Africa (COMESA). The 15 member-country SADC, along with COMESA (19 member-country), offer an integrated platform for a free trade zone with preferential access for goods and services emanating from the member states.

At the epicenter of Mauritius’ appeal as an International Financial Center are the significant advantages of being a treaty-based jurisdiction with a sprawling network of DTAA’s, totalling 43 as of now. A snapshot of the tax system in Mauritius is as follows:

1SADC Members read as follows: Angola, Botswana, Democratic Republic of Congo, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Seychelles, South Africa, Swaziland, Tanzania, Zambia and Zimbabwe
2 The COMESA community is made up of the following countries: Libya, Egypt, Sudan, Eritrea, Djibouti, Ethiopia, Kenya, Uganda, Burundi, Democratic Republic of Congo, Zambia, Malawi, Zimbabwe, Swaziland, Rwanda, Seychelles, Madagascar and Mauritius