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.