Advantages comprise the following :
Mauritius : a Competitive, Secure & Professional Environment  
Zero corporate tax for trading activities.
Exemption from customs duty on all goods imported into the Freeport zones and free rapatriation of profit.
Reduced port handling charges for all goods destined for re-export.
Access to the local market : 50 % of re-export value.
Excellent logistics and distribution supply chain with cold chain facilities.
Low costs of operations .
Preferential market access to Comesa and Sadc .

A homogenised fiscal regime both individual and corporate tax set at 15%.
No capital gains tax and no withholding tax on dividends and interest.
Free repatriation of profit.
No exchange control.
100 % foreign ownership allowed.
Business-friendly commercial laws : 
- Independent judiciary with the Privy Council as last court of appeal.
- International arbitration and mediation facilities.