Mauritius is a leading international business Centre located in the Indian Ocean and features a hybrid legal system based on English and French law. Trying to encourage offshore activity the government introduced different incentives to attract foreign investment.
In order to increase their credibility; Mauritius has adhered to the international requirements involving combating financial terrorism and money laundering. The regulation, incorporation, operation as well as taxation of offshore companies in Mauritius are governed by the provisions of the International Companies Act of 1994.
The main advantages of a Mauritius offshore company is the lack of taxes on any income generated.