Taxation of Insurance Companies
In Mauritius, the taxation of insurance companies, particularly those involved in life insurance as well as other types of...
Mauritius offers a favourable tax environment to attract local and foreign businesses. Local companies benefit from a 15% corporate tax rate, while global business sector entities are taxed at the same rate. Foreign tax credits are granted up to the full Mauritius tax amount, with a system allowing for a reduction to 3% on qualifying income. Additionally, the absence of capital gains tax, withholding tax on dividends, and estate duty make Mauritius an appealing destination for investment and business growth.
In Mauritius, the taxation of insurance companies, particularly those involved in life insurance as well as other types of...
Definition of a Company in Mauritius In Mauritius, a company is defined as a corporate body (excluding local authorities),...
Foreign Tax Credit Provisions In Mauritius, residents who earn income from foreign sources in countries without a tax treaty...
Mauritius has strategically structured its network of double taxation avoidance treaties (DTTs) based on the OECD Model Treaty of...
In Mauritius, the benefits of tax treaties are available exclusively to entities and individuals that qualify as residents under...
Double Taxation Treaties (DTTs) Mauritius has strategically positioned itself as a pivotal hub for global business, primarily leveraging its...
Incentivises Investment In Mauritius, the government incentivises investment and economic growth through various tax credit schemes designed to stimulate...
Income Tax Act of 1995 In Mauritius, the Income Tax Act of 1995 provides for various exemptions from income...
The Income Tax Act 1995 of Mauritius provides companies with various tax credits to alleviate the burden of foreign...
Mauritius’ system of taxation of interest income, particularly those relating to payments to foreign companies, is structured to support...