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Legal Framework

The Mauritian laws, due to its history of French and British colonisation, represent the very essence of a mixed law, with its Civil Code derived from the "Code Napoleon" and its Company Law derived from the British system, with subsequent amendments reflecting the evolution of society.

This rich background of the Mauritian Legal System has conferred an invaluable advantage of exposing the local lawyers to issues which require the mastering of diverse legal systems to meet the demands of international businesses.

As a Commonwealth member, Mauritius has maintained the Judicial Committee of the Privy Council in UK as its last Court of Appeal.

Mauritius recognises and enforces foreign arbitration and judgements. Mauritius is a member of the International Court of Justice, of the International Centre for the Settlement of Investment Disputes and the Multilateral Investment Guarantee Agency.

Mauritius is a signatory to a number of International Aviation Conventions including the ICAO Convention, the 1948 Geneva Conventions on the International Recognition of Rights in Aircraft, The Hague, Montreal and Tokyo Conventions.

A company incorporated in the International Services Centre will derive a number of benefits including:

- Introduce and repatriate Capital freely
- Transfer Profits, Dividends and Interests freely
- Low Corporate Tax
- No Withholding Tax
- No Capital Gains Tax
- Exemption of stamp duties on all documents

Companies also benefit from statutory protection on the confidentiality of their activities. However and in order to protect the reputation and credibility of this jurisdiction, the law includes provisions for disclosure by order of the Supreme Court "...on proof beyond reasonable doubt that the confidential information is bona fide required for the purpose of any enquiry or trial relating to the trafficking of narcotics and dangerous drugs, arms trafficking or money laundering..."