The Authorised Company (AC) is primarily used for private investment holding, non-financial consultancy, and international trading activities. It is not permitted to engage in financial services. Since an AC is not considered a tax resident in Mauritius, its income is generally not subject to tax in Mauritius, except for income derived from Mauritian sources. As a non-resident entity, the AC is also unable to access the benefits of Mauritius' Double Taxation Agreements (DTAs).

In accordance with applicable legislation, the AC must be controlled and managed from outside Mauritius. It is advisable to assess any potential tax obligations in the jurisdiction where management and control are established. This location must be declared to the Mauritius Revenue Authority (MRA) when filing the annual tax return. Additionally, the MRA may request supporting documentation as evidence that taxes have been properly paid in the declared location.

The AC is required to maintain a registered agent in Mauritius at all times. This agent must be a licensed Management Company, such as Imara Trust Company (Mauritius) Limited.