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When Mauritian parties enter into cross-border commercial agreements governed by foreign law, they must navigate a complex interplay between contractual freedom and mandatory local requirements. While Mauritius upholds party autonomy in international transactions, the choice of foreign governing law does not entirely displace Mauritian legal principles, particularly regarding public policy limitations, security perfection requirements, and enforcement mechanisms. Understanding these critical considerations

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed

The Mauritius National Budget 2026/2027, presented under the theme "For A Future Ready Economy," outlines a comprehensive vision for economic transformation through strategic measures in financial services, taxation, and digital innovation. This budget brief provides detailed analysis of key policy announcements affecting investment, business facilitation, and regulatory frameworks that position Mauritius as a competitive International Financial Centre.