Mauritius offers a business environment that is highly conducive to investment and business growth. Setting up a company and starting a business activity in Mauritius is a simple and straightforward process. Important factors in deciding to use a particular type of corporate structure are the tax and regulatory treatment that will be applied both in Mauritius and any foreign country. It is therefore essential that appropriate legal and tax advice is sought in all relevant jurisdictions to determine the type of corporate vehicle that will be best suited to your circumstances.
There are several options available to overseas companies seeking to create a presence in Mauritius. Selecting the best option will depend upon a number of factors, including:
The Companies Act 2001 applies to all companies whether domestic or those with a global business licence. The Companies Act has been regularly amended to keep pace with changes in respect of Mauritius companies and international practice and standards. Other types of business entity include partnerships, sole proprietorships, foundations and foreign branches. Companies can be formed as a public company, a private company, a small private company or a one-person company. Every company is a public company unless it is stated in its application for incorporation or its constitution that it is a private company. Private companies cannot have more than 25 shareholders. Companies can further be licensed as a Domestic Company or as a Global Business Company (GBC).
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