It has a population of just over one million, the majority of which live in the capital, Port Louis. As a member state of the British Commonwealth, Mauritius maintains strong cultural, economic and political links with Europe, Africa, Asia and Australia as well as the other islands in the Indian Ocean.
Company law is based on British law.
The government is actively engaged in developing Mauritius as a recognised centre for offshore finance, modelled on Singapore and Hong Kong. There are two types of companies provided for - Offshore companies and International companies. The most common type of company, chosen by offshore investors, is the Offshore company which is eligible to take full advantage of the excellent double-taxation treaties that Mauritius has entered into, most notably with India and China. International companies are treated in much the same way as International Business Companies of the Caribbean jurisdictions. Double taxation treaties exist between China, India, Germany, France, UK, Zimbabwe, Sweden, Malaysia, Swaziland, Italy, Pakistan, Madagascar and Singapore.