Benson Formations

Mauritius Partial Exemption System and Cross Border Partial Tax Relief Rules

The Mauritius Revenue Authority (MRA) updated operational guidelines governing the partial exemption regime under the Income Tax Act, refining tax administration rules for Global Business Companies (GBCs) and cross-border holding vehicles. With a baseline corporate tax rate of 15%, the jurisdiction offers a 80% partial exemption on qualifying income streams, effectively reducing the net corporate […]

Mauritius Global Business Framework and Maritime Freeport Incorporation Rules

The Economic Development Board (EDB) and the Financial Services Commission (FSC) of Mauritius modernized statutory operational guidelines governing international maritime entities, vessel management providers, and ocean-logistics enterprises operating within the Port Louis Freeport Zone. Supported by a robust network of Double Taxation Avoidance Agreements (DTAAs) spanning Africa and Asia, these regulatory updates establish clear incorporation […]