Postcard from… Mauritius

A double taxation treaty between Mauritius and India has set it apart from other jurisdictions making it the preferred jurisdiction for providing foreign direct investment in India. As a result, over 439 investment funds with assets of over US $43bn, plus many hedge funds have been incorporated in Mauritius. The income of a Mauritius fund is subject to 15% income tax on the island. Mauritius' reputation rests on sound regulation. There is sufficient oversight to ensure probity and accountability. Although there are often rumblings in the media about the possible challenges of investing i...