The OECD Investment Policy Review of Mauritius assesses the climate for domestic and foreign investment in Mauritius and discusses the challenges and opportunities faced by the government of Mauritius in its reform efforts. The Review builds on the OECD Policy Framework for Investment, the FDI Qualities Policy Toolkit, the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and other instruments under the responsibility of the OECD Investment Committee. It includes chapters on foreign investment trends and qualities, development successes and productivity challenges, investment policy, investment promotion and facilitation, towards a smarter use of investment tax incentives and promoting responsible business conduct in Mauritius.
The Review was part of the process of adherence of Mauritius to the OECD Declaration on International Investment and Multinational Enterprises. The process was led on the Mauritian side by the Ministry of Finance, Economic Planning and Development, with the assistance of both the Economic Development Board and Maurice Stratégie. The Review was discussed in the OECD Investment Committee on 14 March 2024 in the presence of Dr. the Hon. Renganaden Padayachy, Minister of Finance, Economic Planning and Development of the Republic of Mauritius.
The Review was adopted by the Investment Committee on 14 March 2024, and Mauritius will soon become the 52nd Adherent to the Declaration. The Review was prepared by a team led by Stephen Thomsen of the OECD Investment Division and Froukje Boele and Nicolas Hachez of the OECD RBC Centre. Individual chapters were drafted by Kerstin Schopohl, Katharina Böhm, Faraz Moosa and Zoé Ryan, with inputs from Theresa Dammann, Anvesh Jain and William Yee, all from the Investment Division, Marie Bouchard and Lena Diesing of the OECD RBC Centre and an external consultant, Derek Carnegie. Overall guidance was provided by Ana Novik, Head of the Investment Division, and on individual chapters by Fares Al Hussami, Alexandre de Crombrugghe, Fernando Mistura and Stratos Kamenis of the Investment Division. The incentives chapter was also reviewed by Luisa Dressler of the OECD Centre for Tax Policy. The Review was financed by the Government of Mauritius.
The information in this Review is current as of March 2024.