Section 34: (a) Subject to sub-item (b), the income
This section is inserted by Finance Act 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.