+91-8448 548549
🇲🇺
🇲🇺
India-Mauritius Corridor

Mauritius-India Investment Corridor: Evolved Structuring for Post-Protocol Era

Historic FDI Conduit Adapting to New Realities

$6.4B
FDI to India
900K+
Indian Diaspora
$1.2B
Bilateral Trade
Legal 500 Asia Pacific Recognised•ISO 9001:2015 Certified

The Mauritius-India Legal & Economic Corridor

Mauritius remains second-largest FDI source despite 2016 protocol removing capital gains exemptions. GBCs continue investing through evolved structures with proper substance.

Core Legal Advisory Areas

Mauritius-based funds investing in India require carefully structured investment agreements navigating FEMA, SEBI regulations, and post-protocol tax implications.

  • Investment agreement structuring
  • Shareholders agreements for portfolio companies
  • Side letter negotiations
  • Exit documentation and FEMA compliance
  • Co-investment arrangements

Treaty & Agreement Framework

India-Mauritius DTAA (as amended)

Protocol-modified treaty with phased capital gains taxation since 2017.

  • Capital gains taxation rates
  • Source-based taxation
  • LOB requirements

Recent Developments

November 2025

Financial Services Modernization

Mauritius FSC introduces enhanced corporate governance requirements for GBCs.

Frequently Asked Questions: Mauritius-India Corridor

Related Jurisdictions

🇸🇬

Singapore

Largest FDI Source at $16.3 Billion

View Advisory
🇳🇱

Netherlands

Europe Gateway to India

View Advisory
🇭🇰

Hong Kong

Gateway for Asia-Pacific Investment

View Advisory

Mauritius-India Legal Requirements?

For a preliminary discussion on your India legal requirements, our international advisory team is available.

[email protected]+91-8448 548549
All Jurisdictions