The Netherlands, Singapore and Mauritius have emerged as leading destinations for outbound Indian FDI. The attractions are benign tax laws, ease of doing business, easy access to international markets and robust regulatory frameworks.
The two top destinations for outward foreign direct investments (FDI) from India are Mauritius and Singapore. Three more tax havens – Jersey, Switzerland and British Virgin Islands – also figure in the list of Top 10 outward destinations. These jurisdictions are obviously bases from which the investments are routed to their ultimate destinations where actual physical assets and IPRs are located.