On 23 March 2015, the Mauritian Minister of Finance and Economic Development Seetanah Lutchmeenaraidoo presented the country's Budget 2015. The key tax related measures of the budget are as follows: Corporate Tax Exemption from corporate income tax and tax deduction at source for 8 years is introduced for SMEs (turnover not exceeding MUR 10 million) registered after 1 January 2015 The alternate minimum tax is abolished for all sectors The 50% accelerated allowance for green technology equipment is made permanent Accelerated depreciation for manufacturing is extended to 30 June 2018, including: 100% allowance for equipment costing MUR 50,000 or less...