Articles

  Key takeaways Here are the most important points you need to know about the Authorised Company (AC) in Mauritius: Primary purpose: An AC is an offshore company, based in Mauritius, but having its control and management outside of Mauritius. Main tax benefit: Because it is a non-resident, an AC pays 0% corporate tax in […]

  What are Digital Assets? As its name suggests, and contrary to traditional assets, digital assets exist solely in digital form and are secured by private keys controlling them. In the context of the Financial Services (Custodian services (digital asset)) Rules 2019, Digital Asset are defined as: any token, in electronic or binary form, which […]

  Shareholder disputes are disagreements between shareholders. It may concern the governance of the company, or other essential elements such as the company’s processes or finances amongst others. The best way to prevent dispute between joint shareholders is to have in place, a clear and robust Shareholders’ Agreement, right from the start.   How can […]

  Mauritius: the ideal jurisdiction for establishing a Trust Mauritius has evolved into a trustworthy jurisdiction for establishing and operating Trusts. Offshore Trusts are especially used for the management, preservation and transmission of assets. Mauritius provides an ideal choice for setting up a trust thanks to its robust legal framework, as outlined in the Mauritius […]

  A Private Equity Fund (also referred to as a Closed-End Fund) is a form of alternative investment. It is a pooling of funds from selective investors that invests directly into private companies. An investment in a Private Equity Fund is suitable for various types of investors such as an institutional investor, who is able […]

  We often hear about companies (public and private) making important investments globally, especially for large public companies. According to a recent Deloitte’s global survey (based on almost 1,900 private-company leaders across 30 countries), private companies and SMEs have international presence at the heart of their strategy, with about 70% of them depending on international […]

  About Country by Country Reporting  On 22 February 2018, Mauritius proclaimed the Income Tax (Country by Country Reporting) Regulations 2018 (the Regulations). The Regulations takes effect from accounting years beginning on or after 1 July 2018. It applies to Multinational Enterprise (MNE) Groups with an annual consolidated turnover of at least EUR 750 million, and […]

  About the ‘Global Headquarters Administration’ Licence in Mauritius The ‘Global Headquarters Administration’ licence (provided to a holding company incorporated in Mauritius) allows multinational companies to set up their regional administration, procurement and accounting offices within the Mauritius International Financial Centre (IFC). It also enables them to provide headquarter services to its subsidiaries operating in […]

  The Global Legal Advisory Services Licence (GLASL) is a game-changing initiative introduced by the Mauritius International Financial Centre (IFC) to attract international law firms and provide them with a competitive edge in the global legal services market. This licence allows international law firms interested in establishing regional offices in Mauritius to provide legal advisory […]

  What is the Insurance Broker licence? The Insurance Broker licence in Mauritius is issued by the Financial Services Commission Mauritius (FSC) to any person or company who wishes to do business as Insurance Broker in Mauritius. An Insurance Broker is defined as a person who arranges insurance business with insurers on behalf of prospective […]