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Mauritius’ Finance (Miscellaneous Provisions) Act 2017 introduced, with effect from 24 July 2017, an eight-year income tax exemption for companies set up after 1 July 2017 that are involved in innovation driven activities for the development of intellectual property (IP) assets in Mauritius. The exemption starts as from the year in which the company starts its innovation driven activities.
Highlights and analysis of Mauritius National Budget 2019-2020
Mauritius issues regulations on substance requirements, computation of income for CFC purposes