Mauritius has focused the development of its Global Business centre on the use of its growing network of double taxation treaties for structuring investments abroad. Many high net worth individuals and multinational corporations have used Mauritius to route their investments into emerging regions such as India, China and Pakistan. The various tax treaty benefits have appealed to investors aiming to optimise on the regional tax planning opportunities offered through the tax treaty network. Substantial foreign investments have been channelled through Mauritian Global Business vehicles and this is expected to increase as the Mauritius treaty network expands and as investment prospects in the region improve.
Mauritius has ratified a number of treaties and is party to a series of treaties under negotiation. The treaties currently in force include those with Belgium, Botswana, Croatia, Cyprus, France, Germany, India, Indonesia, Italy, Kuwait, Luxembourg, Madagascar, Malaysia, Mozambique, Namibia, Nepal, Oman, Pakistan, People's Republic of China, Singapore, South Africa, Sri Lanka, Swaziland, Sweden, Thailand, United Kingdom, Rwanda, Senegal and Zimbabwe.