ARTICLE · 30 JUNE 2014

Mauritius Limited Partnerships

Bedell Cristin

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Mauritius has been a popular jurisdiction for collective investment schemes and for investment holding companies investing in the emerging African and Asian markets.

MauritiusWealth Management

Yuvraj Juwaheer

Varsha Boodhoo

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Introduction

The Limited Partnerships Act 2011 (the "Act") came into force on 15 December 2011. Mauritius has been a popular jurisdiction for collective investment schemes and for investment holding companies investing in the emerging African and Asian markets. Limited partnerships now offer foreign investors another vehicle which may provide additional flexibility in structuring collective investment schemes and investment holding vehicles.

The limited partnership is attractive as it provides the benefits of combining limited liability protection for a person who participates in a partnership with the advantages of tax transparency.

Formation

The procedure for the setting up of a limited partnership is straightforward.

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