An Authorised Company (AC) is one of the two types of companies in Mauritius that may be set up by a foreigner to conduct international business activities, i.e business outside of Mauritius.

Entitled ‘'Our new normal: the economy of life", the 2020/21 Mauritius National Budget has been presented in a difficult context, as the country seeks to rebound from an unprecedente...

In a globalized world, driven by the information technologies revolution and the service economy, the tangible assets are less and less valuable, while intangible assets, increasingly valuable, are emerging as the key to success, ...

International arbitration is a mechanism established for the final and binding determination of disputes concerning a contractual or other relationship with an international element by independent arbitrators in accordance with procedures, structures and substantive and non-legal standards chosen directly or indirectly by the parties

On 2 August 2017, the Industrial Court of Mauritius (Industrial Court) awarded a historic amount of MUR 100,000 [± USD 3,000] as security of costs. This decision is significant in three respects.

The Limited Liability Partnership Act 2016 (the "LLP Act") came into force in Mauritius on 3 January 2017 and introduces a new corporate structure in Mauritius; the Limited Liability Partnership (commonly known as LLP).

Mauritius has established itself as a leading international financial services centre and has made it to the pantheon of successful developing economies by adopting international norms...

In the World Bank Doing Business Report 2017, Mauritius was once again ranked first among the sub-Saharan economies, but nevertheless made a spectacular fall, moving down from an overall global ranking...

The Mauritius foundation is an increasingly compelling structuring vehicle for high-net-worth individuals and businesses seeking to channel their philanthropic and charitable endeavours...

On 22 July 2022, the Cabinet approved the introduction of the Finance (Miscellaneous Provisions) Bill 2022 into the National Assembly.

In the second part of this series, we consider the key changes that the Finance (Miscellaneous Provisions) Bill 2024 proposes to bring to the global business and financial services sectors. To receive our summary of the legislation when it is enacted in a few weeks.

The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025.

In a world of business, unforeseen circumstances can often arise that lead a company to financial distress or near insolvency.

Companies are used extensively by people to conduct their businesses and since the past decade, there has been a significant increase in setting up ...

The Central Bank of Mauritius introduced in 2017 a licence for the issue of commercial papers. The aim of the BOM in doing so is two-fold: the licence should enable companies to diversify their source of funding.

Due to the global Coronavirus (COVID-19) pandemic and its effects on the Mauritian economy, on 15 May 2020, the Government of Mauritius enacted the COVID-19 (Miscellaneous Provisions)...

The general principle under section 129 (1) of the Companies Act (the "Act") is that the business and affairs of the company shall be managed by, or under the supervision of, the Board.

We are living an unprecedented period with the unfortunate Covid-19 situation in the world.

Following the announcement made in the Budget Speech 2016, the Finance (Miscellaneous Provisions) Act 2016 was enacted.

In 2020, the United Kingdom introduced a restructure plan under the Corporate Insolvency and Governance Act 2020 through section 26A of the Companies Act 2006.