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Promotion and Development Limited
Promotion and Development Limited (PAD), established in Mauritius on August 23, 1984, operates as a publicly listed company with...
Fincorp Investment Ltd
Originally known as Mauritius Commercial Bank Finance Corporation Limited, the company underwent a significant transformation in February 1994 when...
Exempted Income
Income Tax Act of 1995 In Mauritius, the Income Tax Act of 1995 provides for various exemptions from income...
Foreign Tax Credit
The Income Tax Act 1995 of Mauritius provides companies with various tax credits to alleviate the burden of foreign...
Interest on Foreign Corporations
Mauritius’ system of taxation of interest income, particularly those relating to payments to foreign companies, is structured to support...
Tax Residence Certificate
In Mauritius, a Tax Residence Certificate (TRC) holds significant importance for companies holding a Global Business Category 1 Licence...
Corporate Income Tax
For income tax purposes, a company is defined as a corporate body (except a local authority), whether incorporated in...
Anti-Avoidance Provisions
Mauritius does not have specific avoidance legislation that deems its residents taxable on profits accumulated by companies in low-tax...
Annual and Investment Allowances
Capital allowances in Mauritius are calculated based on the actual expenditure incurred by taxpayers. This calculation involves deducting any...