Mauritius: : Jurisdiction of substance.

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 34, Nº. 10 (3/9/2015), 2015
• Idioma: inglés
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• Resumen

  • The article reports on issues related to investments by Global Business Category 1 (GBC1) companies in order to benefit from double taxation avoidance treaties (DTA) in Mauritius. It is stated that the Financial Services Commission (FSC) has reviewed its approach to regulation in order to align with the global regulatory environment.