Mauritius has transformed from a predominantly agricultural economy, mainly hinged on the sugar production to a diversified economy structured around textile exports and tourism and, later around financial services. Offshore sector is among the financial services, which has been developed quite fast in Mauritius recently. 
Today, while others are being hesitant to move towards Africa, Mauritius has more than 60% of its offshore financial transactions involved there. There has been an increase of 7 % in investment through Mauritius to Africa during September 2013 to November 2013.
Mauritius is the largest source of FDI and portfolio investment in India estimated at UDS 70 billion for the period April 2000 to September 2012, which accounts for 38% of the total FDI inflows into India.
The facilities that Mauritius is offering to the African and Asian continents are creating envy. The recent critics levelled by Indian and French media and the NGO ActionAid against the Mauritius Offshore sector are biased. Mauritius has been flourishing its offshore sector because of its experienced and proven jurisdiction.  As mentioned by Organisation for Economic Co-operation and development (OECD), Mauritius is not part of the non-compliant countries. However, Cyprus, Luxembourg, British Virgin Islands and Seychelles are the four-pinned countries. Mauritius is considered ‘largely compliant ‘ as well as Germany, Hong Kong, Italy, Monaco and Singapore. In short, this indicates that there is a clean jurisdiction, which exists in Mauritius.
Moreover, Mauritius attracts a number of offshore companies mainly because of the low rate of income and corporate tax of 15%, generous capital allowances and free tax dividends.  According to Mauritius Tax Guide 2012, offshore companies (now known as Corporation Holding Category 1 Global Business license) pay a tax rate of 15% whereas the offshore international companies (now Corporation Holding category 2 global business License) are exempted from tax.  This illustrates the core reason why the offshore companies prefer Mauritius. 
It is a proven fact that where tax regime is low, it leads to an influx of revenue. The main reason behind the low tax regime in Mauritius is because of its low expenditure.  Mauritius has neither military expenses nor huge investment for space exploration.
 Priorities differ from countries to countries so do policies. Mauritius has a low tax regime, which is in turn flourishing its offshore sector within the frame of respectable international instruments.