Mauritius Weather

 
 

General Information

  Corporate Taxation
   
  Society & Succession
   
  International Aspects of Taxation
   
 
   
  Recovery of tax
   
 
Double Taxation Agreements  
   
So far Mauritius has concluded 33 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are:
 
 
Barbados   Croatia   Sri Lanka      
Cyprus   Germany   India      
France   Italy   Kuwait      
Lesotho   Luxembourg   Madagascar      
Malaysia   Mozambique   Namibia      
Nepal   Oman   Pakistan      
People's Republic of China   Rwanda   Senegal      
Seychelles   Singapore   South Africa      
Swaziland   Sweden   Thailand      
Uganda   United Kingdom   Zimbabwe      
Belgium   Botswana   United Arab Emirates      
               
               
Getting Credit
 
Measures on credit information sharing and the legal rights of borrowers and lenders are shown below. The Legal Rights Index ranges from 0-10, with higher scores indicating that those laws are better designed to expand access to credit. The Credit Information Index measures the scope, access and quality of credit information available through public registries or private bureaus. It ranges from 0-6, with higher values indicating that more credit information is available from a public registry or private bureau.
 
 
Indicator  
Mauritius
 
Region
 
OECD
 
Legal Rights Index   5   4.0   6.4  
Credit Information Index   1   1.3   4.8  
Public registry coverage (% adults)   38.6   2.1   8.6  
Private bureau coverage (% adults)   0.0   4.5   59.3  
               
Protecting Investors
 
The indicators below describe three dimensions of investor protection: transparency of transactions (Extent of Disclosure Index), liability for self-dealing (Extent of Director Liability Index), shareholders ability to sue officers and directors for misconduct (Ease of Shareholder Suits Index) and Strength of Investor Protection Index. The indexes vary between 0 and 10, with higher values indicating greater disclosure, greater liability of directors, greater powers of shareholders to challenge the transaction, and better investor protection.
 
 
Indicator  
Mauritius
 
Region
 
OECD
 
Disclosure Index   6   4.7   6.4  
Director Liability Index   8   3.1   5.1  
Shareholder Suits Index   9   5.0   6.5  
Investor Protection Index   7.7   4.3   6.0  
               
Paying Taxes
 
The data below shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.
 
 
Indicator  
Mauritius
 
Region
 
OECD
 
Payments (number)   7   38.7   15.1  
Time (hours)   161   321.2   183.3  
Profit tax (%)   10.8   21.4   20.0  
Labor tax and contributions (%)   3.6   13.3   22.8  
Other taxes (%)   7.3   33.3   3.4  
Total tax rate (% profit)   21.7   68.0   46.2  
               
Trading Across Borders
 
The costs and procedures involved in importing and exporting a standardized shipment of goods are detailed under this topic. Every official procedure involved is recorded - starting from the final contractual agreement between the two parties, and ending with the delivery of the goods.
 
 
Indicator  
Mauritius
 
Region
 
OECD
 
Documents for export (number)   5   8.1   4.5  
Time for export (days)   17   35.6   9.8  
Cost to export (US$ per container)   728   1,660.1   905.0  
Documents for import (number)   6   9.0   5.0  
Time for import (days)   16   43.7   10.4  
Cost to import (US$ per container)   673   1,985.9   986.1  
               

Enforcing Contracts

 
The ease or difficulty of enforcing commercial contracts in is measured below. This is determined by following the evolution of a payment dispute and tracking the time, cost, and number of procedures involved from the moment a plaintiff files the lawsuit until actual payment.
 
 
Indicator  
Mauritius
 
Region
 
OECD
 
Procedures (number)   37   39.4   31.3  
Duration (days)   750   643.0   443.3  
Cost (% of claim)   17.4   48.7   17.7  
               
Closing a Business
 
The time and cost required to resolve bankruptcies is shown below. The data identifies weaknesses in existing bankruptcy law and the main procedural and administrative bottlenecks in the bankruptcy process. The recovery rate, expressed in terms of how many cents on the dollar claimants recover from the insolvent firm, is also shown.
 
Indicator  
Mauritius
 
Region
 
OECD
 
Time (years)   1.7   3.4   1.3  
Cost (% of income per capita)   15   20.0   7.5  
Recovery rate (cents on the dollar)   34.3   17.1   74.1