* A company incorporation in Mauritius holding a Category 1 Global Business Licence for fund business in Mauritius is liable to Mauritian taxation at a rate of 15% but after application of the provisions on foreign tax credit, the rate may be reduced to 3%.

* Funds which are centrally controlled and managed in Mauritius can, with the approval of the Commissioner of Income Tax accede to the benefits of Double Taxation Agreements.

* Furthermore, it should be noted that there is no withholding tax on dividends, capital gains and interests.

Taxation was last modified: April 14th, 2015 by Manu Raj

Manu Raj

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