“传统意义上，毛里求斯是以其白色海滩和高级度假酒店而闻名于世。然而，在过去十年中，该岛却被公认为监管完善的国际金融中心，吸引了大型银行、跨国公司、基金经理和高净值人士。经济合作与发展组织(OECD) 发布的第 一份‘白名单’显示，该管辖区致力于实施国际商定的税收标准。毛里求斯金融服务业的发展始于1992年，从那时起，该岛吸引了许多国际企业在全球投资。”毛里求斯驻华大使王纯万阁下是在2022年5月12日的“投资非洲：毛里求斯如何助力您进驻非洲”主题研讨会上致辞发言的。
毛里求斯驻华大使王纯万阁下致辞原文如下：
各位同僚，嘉宾和朋友们
南非的朋友们，早上好！亚洲的朋友们，下午好！
请允许我向来自中国和其它地区能够参与此次网络研讨会的同僚和嘉宾们表示热烈的欢迎， 感谢瑞致达邀请我参加本次网络研讨会。
2022投资非洲-毛里求斯如何助力您进驻非洲网络会议截图
毛里求斯是许多国家的入境和出境投资中心，包括中国对非洲的投资。该岛正日益被视为向非洲国家投资的平台。毛里求斯的地理位置使该岛在向非洲市场提供服务方面展现出了显著优势，官方统计数据显示，进入非洲的外国直接投资中有很大一部分是通过毛里求斯的投资工具进行的。毛里求斯是几个区域贸易区的成员，包括东部和南部非洲共同市场(东南非共同市场) 和南部非洲发展共同体(南共体)，并签署了广泛的双重税收协定(DTA)和投资促进和保护协定(IPPA)。毛里求斯与包括中国在内的国家以及法国和英国等欧洲国家有着密切的历史、政治、经济和文化联系。拥有一个基于英国普通法和法国拿破仑民法典的混合法律体系。毛里求斯作为国际金融中心的魅力之处已超出了对税收规划的考量。投资者选择毛里求斯作为有利的控股公司管辖地是出于商业原因，包括高质量的服务、法律和监管框架，以及该管辖地的良好声誉。毛里求斯还拥有良好的政治，经济和社会稳定性。
环球云链·世界商人网主编王晓玲与毛里求斯驻华大使王纯万阁下在毛里求斯驻华大使馆合影（资料）
我确信部长们将会谈及以下一些重要的方面:
§ 作为全球投资平台的跳板
§ 集合了拥有共同管辖权的投资者
§ 无线互联的 DTA 双重税收协定网络，覆盖 10 个亚太国家和 15 个非洲国家 § 具有吸引力的财政政策与低税收区域
§ 对投资者友好的司法区域
§ 无外汇管制
§ 高效的银行业
§ 信息保密
§ 优秀的双语专业人员
毛里求斯的全球商业部门为对非洲的投资项目提供了理想平台。 毛里求斯提 供了各种投资工具，包括基金、公司结构、信托(固定比例) 和许多其他投 资工具，这些都符合毛里求斯的税务资质，可从毛里求斯签署的双重税收协 定 DTA 中受益。 尽管全球营业执照 GBL 的税率为 15%，但税法允许基本的 外国税收抵免已支付的外国税款金额，最高可达毛里求斯应纳税额。 在没有 证明的情况下， 国外缴纳的税款被推定为毛里求斯税款的 80% 。 因此， 有效 税率将在 0% 到 3% 之间。 基金和集体投资计划以及从事金融业务活动的公 司也可获得 全球营业执照 GBL 许可。 另一方面， 被授权公司可开展贸易类 项目，包括货品计价和当地产。
习近平主席表示中国将尽最大努力与非洲保持高度贸易往来与政治盟友地位，非洲拥有 15 亿消费者的潜力，在联合国大会上有54个发言权。 非洲大陆不仅拥有的巨大自然资源储备，并且在基础设施，蓝色经济和农业方面也具备力。
毛里求斯拟将自己定位为非洲与中国之间的纽带。面对辽阔的大陆，那些群岛类型的主权国家有着相同的命运。(新加坡、纽约、摩纳哥、马耳他 等…… )
毛里求斯将是投资非洲的最佳选择。
环球云链·世界商人网主编王晓玲在毛里求斯驻华大使馆（资料）
毛里求斯能够提供所有上述优惠政策以开拓市场， 旨在充分借助中毛自由贸 易协定建立中非企业，我们希望与业内有意向的伙伴展开合作 .
使馆将为各位提供全方位的服务，使您的企业能够快速了解有关市场的当地 专业知识。 使馆将促进并授权您的企业与政府高层、政要以及企业和商业领 袖进行沟通。 我的办公室还将协助为您提供有关法律法规领域中合适的顾问， 并让您了解该国的商业环境和当地文化习俗。 使馆将与所有有意通过毛里求 斯投资非洲的利益相关方建立定期沟通和跟进机制。
此次网络研讨会结束后，我期待与毛里求斯部长和瑞致达作为合作伙伴举行 一次汇报会，我们将共同制定行动计划，以进一步协助作为投资者的您，并 提供最佳解决方案。 如果您在本次网络研讨会后需要更多信息或澄清，请随 时与我预约。 就此，感谢各位嘉宾， 百忙之中抽出时间参加此次会议，并祝 各位一切顺利。
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Speech of the Mauritius Ambassador to China
Distinguished Colleagues,
Dear Guests and Friends,
Good Morning to South Africa and Mauritius and Good afternoon to all the people from Asia.
I extend a warm welcome to colleagues and guests attending this Webinar from China and elsewhere. I am thankful to Vistra for inviting me to this webinar.
环球云链·世界商人网主编王晓玲（左）与毛里求斯驻华大使王纯万阁下（中）在毛里求斯驻华大使馆合影（资料）
Ladies and Gentlemen
Traditionally, Mauritius is best known as a tourist destination with its white beaches and high-class resort hotels. However, over the past decade the island has been recognised as a well-regulated international financial centre, attracting major banks, multinational corporations, fund managers, and high-net-worth individuals.
The jurisdiction appeared on the first ‘white list’ issued by the Organisation for Economic Cooperation and Development (OECD) as being committed to implementing the internationally agreed tax standard.
The development of the financial services sector in Mauritius dates from 1992, and ever since then, the island has attracted a number of international businesses investing across the globe. Mauritius is a hub for both inbound and outbound investments for many countries and including China to Africa. Increasingly the island is being recognised as a platform for investment into African countries.
The location of Mauritius gives the island a significant advantage in servicing African markets and official statistics show that a significant portion of foreign direct investment into Africa has been structured through Mauritian investment vehicles.
Mauritius is a member of several regional trade blocks, including the Common Market for Eastern and Southern Africa (COMESA) and the Southern Africa Development Community (SADC), and has signed a wide network of Double Tax Agreements (DTAs) and Investment Promotion and Protection Agreements (IPPAs).
The island has close historical, political, economic, and cultural ties with countries including China, and European nations such as France and the UK. It has a hybrid legal system based on English common law and French Napoleonic civil code.
The attraction of Mauritius today as an international financial centre goes beyond tax planning considerations. Investors choose Mauritius as a favourable holding company jurisdiction for commercial reasons, including the high quality of service, the legal and regulatory frameworks, and the excellent reputation of the jurisdiction. The island also has a track record of political, economic, and social stability
Ladies and gentlemen
I am sure that the honourable ministers will mention some important aspects,like:
§ stepping stone platform for global investment
§ common jurisdiction for pooling of investors
§ access to extensive DTA network including 10 Asia Pacific countries and 15 African countries
§ low tax jurisdiction with attractive fiscal policies
§ investor friendly jurisdiction
§ no exchange controls
§ efficient banking sector
§ confidentiality of information
§ availability of qualified multilingual professionals
The Global Business sector of Mauritius offers the ideal platform for structuring of investment into Africa. With the Various investment vehicles which Mauritius offers such as the fund, corporate structures, trust (certain percentage) and many others, are those which qualify as tax resident in Mauritius and can thus benefit from the DTAs that Mauritius has signed. Although GBL are taxed at 15%, the tax legislation allows an underlying foreign tax credit equal to the amount of the foreign taxes paid, up to the amount of tax due in Mauritius. In the absence of proof, the amount of foreign tax paid is presumed to be 80% of the Mauritius tax. Hence the effective tax rate will be between 0 and 3%. Funds and Collective Investment Schemes as well as companies engaged in financial business activities are also licensed as GBL. Authorised companies on the other hand are ideally suited for trading purposes, invoicing, or real estate holding.
Ladies and gentlemen
President Xi has asked Chinese to do the most to keep Africa as the best Trading and political allies which has a potential of 1.5 billions consumers and 54 Voices in the UN assembly. Besides the huge reserve of natural resources that the African continent possess are amongst the essential’s elements for infrastructures, blue economy and agriculture.
Mauritius could possibly position itself as the Hub between Africa-China. the identical destiny of those Sovereign State Islands before a huge Continent. (Singapore, New York, Monaco, Malta, and others...)
Mauritius will be the best place to invest in Africa.
We should be able to tap the markets for all the above listed benefits which Mauritius offers, our aim is to have Mauritius help to establish Chinese/African businesses by making the most of FTA China - Mauritius, we hope to do it together with the right private practioners in the industry.
The Embassy offers an all inclusive and integrated service to all and will enable your enterprises to gain quick access to local expert knowledge about the market. The Embassy will facilitate and empower your enterprises to accede to high level government contacts, official dignitaries and corporate & business leaders. My office will also assist to channel to right advisors for you around legislation and regulations as well as get you to know the business environment and local culture, customs of the country. The Embassy will establish a regular communication and follow up mechanism with all stakeholders intent on investing in Africa via Mauritius.
Ladies and Gentlemen,
After this webinar, I look forward to holding a debriefing session with the Honourable Ministers of Mauritius and Vistra as a partner, we shall work together on plan of actions to further assist you as investors and provide the best solutions to you. Please feel free to seek an appointment with me if you need further information or clarifications following this webinar. I therefore, thank everyone who has made time to attend and wish you all the best.
