Section 34: (a) Subject to sub-item (b), the income
This section is inserted by Act No 10 of 2017, section 26.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
34. (a) Subject to sub-item (b), the income
of a company set up on or after 1 July 2017
and involved in innovation-driven activities for
intellectual property assets which are developed
in Mauritius.
(b) The exemption shall be for a period
of 8 income years as from the income year in
which the company started its innovation-driven
activities.
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Questions this section answers
- Is a company's income from innovation-driven intellectual property activities exempt from tax for 8 years?