| AC | Authorised Company |
| AfCFTA | African Continental Free Trade Area |
| ACP | African, Caribbean and Pacific |
| ADB | African Development Bank |
| ADR | Alternative Dispute Resolution |
| AGOA | African Growth and Opportunity Act |
| ALMP | Active Labour Market Policy |
| ARIPO | African Regional Intellectual Property Organisation |
| BEPS | Base Erosion Profit Shifting |
| BIAC | Business and Industry Advisory Council |
| BIS | Business, Innovation and Skills |
| BIT | Bilateral Investment Treaty |
| BOAM | Business Obstacle Alert Mechanism |
| BOI | Board of Investment |
| BPO | Business Process Outsourcing |
| BUILD | BOI Unit for Industrial Linkage Development (Thailand) |
| CBRD | Corporate Business Registration Department |
| CCM | Competition Commission of Mauritius |
| CECPA | Comprehensive Economic Cooperation and Partnership Agreement |
| CEO | Chief Executive Officer |
| CEPA | Comprehensive Economic Partnership Agreement |
| CIT | Corporate Income Tax |
| CO2 | Carbon Dioxide |
| COMESA | Common Market for Eastern and Southern Africa |
| CRM | Customer Relationship Management |
| CSG | Contribution Sociale Generalisée |
| CSO | Civil Society Organisation |
| CSR | Corporate Social Responsibility |
| CTSP | Confédération des Travailleurs des Secteurs Publics et Privés |
| DTAA | Double Taxation Avoidance Schemes |
| EAC | East African Community |
| EATR | Effective Average Tax Rate |
| EDB | Economic Development Board |
| EIA | Environmental Impact Assessment |
| EPA | Economic Partnership Agreement |
| EPZ | Export Processing Zone |
| ETRs | Effective Tax Rates |
| EU | European Union |
| FATF | Financial Action Task Force |
| FDI | Foreign Direct Investment |
| FET | Fair and Equitable Treatment |
| FSC | Financial Services Commission |
| FTA | Free Trade Agreement |
| G20 | Group of 20 |
| GBC | Global Business Company |
| GDP | Gross Domestic Product |
| GFCF | Gross Fixed Capital Formation |
| GHG | Greenhouse Gas |
| GLoBE | Global Anti-Base Erosion |
| GMT | Global Minimum Tax |
| GNI | Gross National Income |
| GTETI | Global Tax Expenditures Transparency Index |
| HEC | Higher Education Commission |
| IAA | International Arbitration Act |
| ICAC | Independent Commission Against Corruption |
| ICSID | International Centre for Settlement of Investment Disputes |
| ICT | Information and Communications Technology |
| IDB | Inter-American Development Bank |
| IFD | Investment Facilitation for Development |
| IIA | International Investment Agreement |
| ILO | International Labour Organization |
| IMF | International Monetary Fund |
| IP | Intellectual Property |
| IPA | Investment Promotion Agency |
| ISDS | Investor-State Dispute Settlement |
| IT | Information Technology |
| ITID | Investment Tax Incentives Database |
| ITC | International Trade Centre |
| KPI | Key Performance Indicator |
| LAC | Latin America and Caribbean |
| M&A | Merger and Acquisition |
| M&E | Monitoring and Evaluation |
| MARC | Mediation and Arbitration Centre |
| MCCI | Mauritius Chamber of Commerce and Industry |
| MENA | Middle East and North Africa |
| MEXA | Mauritius Export Association |
| MFN | Most-Favoured-Nation |
| MIAC | Mauritius International Arbitration Centre |
| MIDA | Malaysia Investment Development Authority |
| MITI | Ministry of International Trade and Industry (Malaysia) |
| MNE | Multinational Enterprise |
| MOFEPD | Ministry of Finance, Economic Planning and Development |
| MRA | Mauritius Revenue Authority |
| MUR | Mauritius Rupee |
| NCCG | National Committee on Corporate Governance |
| NCP | National Contact Point |
| NPPC | National Productivity and Competitiveness Council |
| NRPT | National Resident Property Tax |
| NSIF | National Social Inclusion Foundation |
| NT | National Treatment |
| OECD | Organisation for Economic Co-operation and Development |
| PCA | Permanent Court of Arbitration |
| PCT | Patent Cooperation Treaty |
| PER | Public Environmental Report |
| PMR | Product Market Regulation |
| POCA | Prevention of Corrupt Act |
| PPO | Public Procurement Office |
| QDMTT | Qualified Domestic Minimum Top-Up Tax |
| R&D | Research and Development |
| RBC | Responsible Business Conduct |
| RIA | Regulatory Impact Analysis |
| SADC | Southern Africa Development Community |
| SBIE | Substance-Based Income Exclusion |
| SDG | Sustainable Development Goal |
| SIC | State Investment Corporation |
| SME | Small and Medium-Sized Enterprise |
| SOE | State-Owned Enterprise |
| TFP | Total Factor Productivity |
| THB | Thai Baht |
| TRIPS | Trade-Related Aspects of Intellectual Property Rights |
| TUAC | Trade Union Advisory Council |
| TVET | Technical and Vocational Education and Training |
| UAE | United Arab Emirates |
| UK | United Kingdom |
| UKTI | United Kingdom Trade and Investment |
| UNCITRAL | United Nations Commission on International Trade Law |
| UNCTAD | United Nations Conference on Trade and Development |
| US | United States |
| USD | United States Dollar |
| VAT | Value-Added Tax |
| WBES | World Bank Enterprise Survey |
| WIPO | World Intellectual Property Organization |
| WTO | World Trade Organization |
OECD Investment Policy Reviews: Mauritius 2024
