Mauritius is a sophisticated and dynamic jurisdiction which has over time built a strong reputation as a reliable and trusted International Financial Services Centre. Major international financial institutions have used the Mauritian platform for investment structuring and capital raising purposes. Doing business in Mauritius is both efficient and easy and complies with best practices in terms of transparency, good governance and ethics.

Companies and partnerships incorporated or registered in Mauritius that are majority owned by non-residents and conduct business primarily outside of Mauritius are required to apply for and obtain an authorisation or a Global Business Licence (GBL) from the Financial Services Commission (‘FSC’). The application shall be made via a licensed Management Company such as Imara Trust Company (Mauritius) Limited. The company holding an ‘authorisation’ is referred to as the Authorised Company (‘AC’) and the one holding a Global Business License is commonly referred to as the Global Business Company (‘GBC’).

The choice between the two types of companies will depend on a number of factors including the proposed activities and the geographical area of operation.

CONTENTS

• Types of Companies
• Taxation Features
• Partrial Exemption Mechanism
• Regulatory Compliance
• Indicative time frame for company formation