An obvious pro is a relatively low flat tax of 15% which is the same for personal and company income. No obligatory social and health insurance levies.
two years ago I discussed this with local lawyer oriented to expats and their taxation
I was told that Mauritian tax residents are taxed on their world wide income and (in my case) non-existent DTT can easily result in double taxation since they don't care about remittance at all
of course it's challenging for local tax man to find out what you earn aboard and where you're keeping it but it changes nothing about the fact that you're liable
I was also warned that my foreign company could be easily tax liable in Mauritius if I spend there some time as a tourist (6 months a year is maximum) and it can be proven that I was making business decisions during this time remotely
no guarantees, just sharing the knowledge i got