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Launching the new Frontière Blog.
Posts
Double Taxation Avoidance Treaties
Double Taxation Avoidance (DTA) Treaties are signed between two countries and are usually set out according to the OECD model. Once signed, treaties do not come into force until they are Ratified. This happens when Parliament of that country ratifies this treaty and it gets published in their Government Gazette. So, before a treaty is [...]
Tax in Mauritius
Tax Rate Mauritius has one tax rate: 15%. This applies to personal tax, company tax and VAT. GBL1 Companies Global Business Category One License (GBL1) companies may claim a credit of up to 80% for deemed foreign taxes paid, without the burden of proving these taxes. If actual foreign taxes are higher, the deduction will [...]
Protected Cell Companies
Mauritius has three types of protected cell companies (PCC’s): Insurance Asset Management Funds or Collective Investment Schemes (CIS). In order to best understand what a protected cell company is, it is worth looking at the history of the PCC. Captive Insurance companies provide tailor-made solutions to different clients. Typically, these were separated by preference shares [...]
Captive Insurance – An Introduction
This post attempts to explain what captive insurance is, why it can be a good idea, and how we at Frontière can help. Self Insurance Each month, instead of paying a premium to an insurer, some people pay a fixed amount into a special savings account reserved for a specific risk event. For example a [...]
