MAURITIUS INTERNATIONAL FINANCIAL CENTRE NEW OFFERINGS IN LINE WITH GLOBAL DEVELOPMENTS
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1 MAURITIUS INTERNATIONAL FINANCIAL CENTRE NEW OFFERINGS IN LINE WITH GLOBAL DEVELOPMENTS 2 nd DECEMBER 2016, FIT Conference, Mumbai
2 AGENDA SECTION 1: Mauritius as an IFC SECTION 2: Re-engineering the Mauritius IFC SECTION 3: Development of new segments
3 MAURITIUS AS AN IFC
4 Number of GBC 1 MAURITIUS IFC AT A GLANCE No. of Global Business Companies (Category 1) Number of active Global Investment Funds: Asset Under Management (AUM): > USD 85 billion Number of Domestic & International Banks: 23 Market Cap of the Stock Exchange of Mauritius: USD 6.3 billion
5 Evolution of Financial Services sector, 1980 to 2016 Share in GDP (%)
6 PROVEN IFC OF CHOICE
7 OFFERINGS OF THE MAURITIUS IFC Regional Headquarters Treasury Management Private Equity & LPs Global Funds Investment Holdings Trusts and Foundations Protected Cell Companies Debt Financing Crossborder investment & services Banking & Insurance Conventional & Islamic Banking Investment Banking Private Banking Insurance & Re-Insurance Captives International law firms Leading Arbitration Centre Top Accountancy firms BPO Services State-of-the art IT infrastructure Qualified professionals Support & Professional services Listing & Capital Raising Member of WFE List, Trade & Settle in EUR, ZAR, GBP and EUR Flexible Rules for Specialist Debt Instruments (Eurobonds) & Junior Mining & Early Exploration Companies
8 RE-ENGINEERING THE MAURITIUS IFC IN LINE WITH GLOBAL DEVELOPMENTS
9 COMMON REPORTING STANDARD (CRS) Mauritius - member of the OECD Early Adopters Group Committed to automatic exchange of information under: the Multilateral Convention on Mutual Administrative Assistance in Tax Matters the CRS Multilateral Competent Authority Agreement (CRS MCAA) First exchange of information as from September 2018
10 BASE EROSION AND PROFIT SHIFTING (BEPS) Mauritius is a participating jurisdiction of the Inclusive Framework of the BEPS Committed to tackle malpractices in the field of international taxation Graduating from a treaty-based jurisdiction to a substance-based jurisdiction
11 RETHINKING OUR MODEL DEVELOPMENT OF NEW SEGMENTS
12 WEALTH & ASSET MANAGEMENT OVERSEAS FAMILY OFFICES Overseas Family Offices High net worth single and multiple family offices Residency Scheme Tax Holidays for 5 years Eligibility to acquire luxurious residential properties in Mauritius Requirements Asset under management of a pre-determined liquid investment base Physical establishment in Mauritius
13 WEALTH & ASSET MANAGEMENT ASSET AND FUND MANAGERS Asset and Fund Managers 5-year tax holiday for professional fund and asset managers Activities: investment advisory, investment management and asset management services Requirements Professionals would have to: manage assets worth more than USD 100 million derive a monthly salary exceeding USD 14000
14 INTERNATIONAL LEGAL MANAGEMENT GLOBAL LEGAL ADVISORY SERVICES LICENCE Global Legal Advisory Services Licence Mauritius is opening up to flagship international law firms Eligibility to advise on: international and domestic laws alternative dispute resolution financial services and corporate laws Tax holiday of 5 years LLP legislation voted in Parliament
15 INVESTMENT BANKING INVESTMENT BANKING LICENCE Investment Banking Licence New license for investment banks in Mauritius, regulated by the non-banking financial services regulator Engage in mergers and acquisitions, listings, IPOs, cross-border investment structuring and financial advisory services 5-year tax holidays Requirements Minimum stated capital: USD 1.4 million
16 HEADQUARTERING & TREASURY MANAGEMENT GLOBAL HEADQUARTERS ADMINISTRATION LICENCE Global Headquarters Administration Licence Holding company belonging to a wellestablished international group Headquarter services to three or more foreign entities 8-year tax holidays Requirement Minimum annual operating expenditure and resident management personnel Minimum employment of residents
17 HEADQUARTERING & TREASURY MANAGEMENT GLOBAL TREASURY ACTIVITIES LICENCE Global Treasury Activities Licence Treasury nerve centre of multinational corporations Treasury management services to three or more foreign related entities 5-year tax holidays Requirements Minimum paid-up capital Minimum annual operating expenditure and resident management personnel Minimum employment of residents
18 ENHANCING THE MAURITIUS VALUE PROPOSITION FOR AFRICA THE AFRICA PLATFORM (TAP) The premier capital raising, CF & M&A hub for Africa Match-making platform to connect African bankable projects in need of finance with capital providers
19 FINANCE AFRICA CONFERENCE, MAURITIUS
20 ENHANCING THE MAURITIUS VALUE PROPOSITION FOR AFRICA MINDEX - The Mauritius International Derivatives & Commodities Exchange Derivatives exchange platform to hedge African currencies First combined derivatives and spot trading platform of the region Trade in Gold, Diamond and other precious coloured stones State of the art Vault in Mauritius Location to be declared as a freezone Spillovers: Jewelry Manufacturing Refineries Polishing Units
21 The Financial Services Promotion Agency is mandated to promote and develop the Mauritius International Financial Centre.
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