Mauritius approved legislation for Foundations in June 2012. Frontière Finance, as a licensed Management Company can now assist in the establishment of Mauritian Foundations. A Foundation is a legal person that does not have shareholders. A Trust, on the other hand, is an arrangement between donors and trustees and is not a legal person or […]
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 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 […]
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