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Mauritius is well known for its ease of doing business, where it is ranked first in Africa and 13th globally in the World Bank’s Doing Business Report 2020, while the UNCTAD World Investment Report 2020 highlights that among Small Island Developing States (SIDS) Mauritius was among the top 5 host economies for FDI flows in 2019, with flows amounting to USD 0.5 billion (representing an increase of 27.1% on the previous year) which confirms its leading position in facilitating international investment flows.

Mauritius places a strong premium on good governance, where the island has cemented its leading position in Africa by being ranked top in Africa by the Mo Ibrahim Index on African Governance (IIAG) for each consecutive year for over a decade.

Mauritius also offers legal certainty to investors through its hybrid legal system (which the Privy Council of the UK is the highest Court of Appeal) and the availability of dispute resolution mechanisms via the Mauritius International Arbitration Centre (MIAC) and the Mauritius Chamber of Commerce and Industry (MCCI) Mediation and Arbitration Centre (MARC). Investors can also avail of a wide network of Investment Promotion and Protection Agreements (IPPAs) and Double Tax Avoidance Agreements (DTAAs).

Mauritius is strongly committed to ensuring tax transparency. It was the first country in Africa to sign the FATCA (Foreign Account Tax Compliance Act) and it is also recognised as cooperating with the EU on tax good governance, where it has implemented all of its commitments. Mauritius is also committed to full compliance with the recommendations of the Financial Action Task Force in relation to money laundering and terrorism financing, and is actively working towards achieving this goal, in dialogue with the relevant international authorities.

Beyond this, Mauritius offers political stability, a safe, secure and peaceful multicultural environment to live in, an educated and bilingual workforce, a conducive time zone for international business (GMT +4), tropical climate and an attractive lifestyle.