Browsing Faculty of Arts & Social Sciences (FoA&SS / FoL / FBM) by Subject "Collective investment vehicles, OFC, tax avoidance"
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The legal and tax architecture of collective investment funds in Mauritius
(Financing for Development, 2020-08-18)Mauritius is a small island nation in the heart of the Indian Ocean that is effectively an Offshore Financial Centre (OFC). The Global Business regime in particular which benefits from low effective tax rates and an extensive ...