Mauritius is a subtropical island in the Indian Ocean, strategically located at the crossroads of Africa and Asia, at 855 km east of Madagascar. The main city and capital of the country is Port Louis. Mauritius is independent since 1968 and became a Republic in 1992.

Over the past 15 years, Mauritius has emerged as a unique investment destination and as a great place to do business. The country enjoys a vibrant economy, stable democracy and high living standards. Since independence in 1968, it has ambitiously moved from a small agricultural economy to a dynamic secondary sector (textile and tourism), to the services sector through Global Business activities and lately Business Process Outsourcing. In the 2009 ‘Ease of Doing Business’ publication of the World Bank, Mauritius is ranked 24th  out of 181 economies and 1st among African countries.

Mauritius has an open economy, with very few restrictions on exports and imports. Trade policies are geared towards securing the import requirements of the population as well as promoting Mauritius as a business centre from where export and re-export activities can fully take place. Furthermore, Mauritius is a member of various important international organisations as well as regional blocks and of greater importance, the island is one of the first African countries to be eligible under the African Growth and Opportunity Act.

A new business can be set-up and operational in just three days. Investors and professionals benefit from a hassle-free environment where income and corporate tax are harmonized at a low 15%. Businesses can be conducted locally in several forms: under a self-employed activity, as a partnership with Mauritian nationals or a 100% foreign owned company under the Companies Act.

Mauritius offers both a low tax jurisdiction and competitively priced business costs. The Mauritius tax regime is one of the lowest in the world:

• Corporate and income tax of 15%
• Tax free dividends
• No capital gains tax
• Up to 100% foreign ownership
• Exemption from customs duty on equipment
• Free repatriation of profits, dividends and capital
• No minimum foreign capital required
• 50% annual allowance on declining balance for the purchase of electronic and computer equipment
• An extensive tax treaty network with several countries.

An array of well-established restaurants, hotels and leisure activities provide options for all tastes and generally all establishments are of a very high standard catering for both the high demands of the business sector as well as the discerning tourist. As such, visitors and expatriates will find an incredible amount of options for leisure facilities to cope with the demands and interests of the very cosmopolitan populations in all the islands - not least of course the high quality golf courses and wide variety of water based activities.

The constitution of the country, which is based on the British parliamentary democracy, establishes a strict separation of powers between the three arms of government – the Legislative, the Executive and the Judiciary. The President of the Republic, who is elected by the National Assembly, is the Head of State. Executive power rests with the Prime Minister and a cabinet of around 20 Ministers. The National Assembly is the supreme legislative body.

The main sources of law in Mauritius are the Constitution, the statutes (including regulations), the Criminal Code, the Civil Code, the Commercial Code, the Code of Civil Procedure, case law, and international treaties.

Independence of the judiciary is guaranteed by the Constitution. The Supreme Court, which is the highest judicial authority, is a superior court of record and the principal court of civil and criminal jurisdiction. The Constitution has maintained the right of appeal against final judgements of the Supreme Court to the Judicial Committee of the Privy Council of UK, as Mauritius remains a member of the Commonwealth.

English is the official language. French is extensively used and Creole is widely spoken. Asian languages also form part of the linguistic mosaic.

Mauritius has a maritime climate, tropical during summer and sub-tropical during winter. The summer months extend from November to April and winter from May to October. In the centre of the island, the temperature varies between 13ºC and 19ºC in July - August, and between 19ºC and 25ºC in January. Along the coast, the temperature is about 5ºC higher.

The local currency is the Mauritian Rupee (1 USD = Rs 31.32 as at July 2009). Mauritius is four hours ahead of GMT.