Permission to incorporate an offshore company must be obtained from the Technical Committee of the Mauritius Offshore Business Activities Authority, (MOBAA), which meets every Thursday.
An application should be submitted by the preceding Monday. It should contain a business plan describing the business of the proposed Mauritian offshore company, with supporting profit and loss and cash flow projections. A reference letter on the beneficial owner of the company should also be included. In the case of multinationals and other well-known corporate applicants, a reference letter need not be submitted, but a copy of the last Annual Report or audited accounts of the beneficial owner should be submitted.
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