Mauritius is a leading international business hub located in Indian Ocean. Over the last two decades, Mauritius has seen an unprecedented growth along with great socio-economic development. It has also emerged as a major politically stable democracy which regularly welcomes foreign businesses and investors. Mauritius has now become a highly attractive center for steady offshore company formation. It offers security and reliability to all investors through a flexible regulatory framework. Mauritian Government encourages active offshore activity and foreign investments through the Board of Investment. They have also introduced a wide range of incentives for attracting foreign investors. Their attempts to consolidate the fiscal as well as the legal framework has lead to a modern and user friendly legislation which has contributed greatly to make Mauritius as a leading center of offshore financial services.