Mauritius law caters for a variety of investment vehicles, namely limited partnerships, foundations and trusts.

Gazetted on the 5 August 2021, the Finance (Miscellaneous provisions) Act, brings about amendments made to the legislative structure of the Mauritian jurisdiction.

As African countries grapple with the measures necessary to meet their nationally determined commitments ("NDCs") under the Paris Agreement it is critical to be primed to attract...

The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC

Implications for Mauritius following the revision of the India-Mauritius Double Taxation Avoidance Agreement

For companies operating in logistics and maritime trade, international exposure is no longer an exception, it is the norm. Freight forwarders, shipping company, shipping operators, and integrated trading groups routinely manage cross-border contracts, operations, global clients, multi-currency flows, and operations spanning several jurisdictions.

Generally, when there is a wrongdoing committed against a company, it is the company itself which acts. The decision to initiate proceedings rests with the directors and not the shareholders.

Mauritius is known as an established financial centre and platform for foreign investments and debt financing of assets in Africa, Asia and the region offering financing structuring solutions to both...

Of all the countries that trumpet themselves as the ‘Singapore of Africa', Mauritius probably has the strongest claim.

The case revolved around a bank loan which had been made as part of a wider series of transactions in relation to a share sale agreement. The main question was whether the loan...

In the heart of the Indian Ocean, Mauritius is not only known for its breathtaking landscapes but is also emerging as a hub for innovation within its dynamic manufacturing sector.

The New Generation fund administration platform – this is perhaps how we should now refer to Mauritius. As at February 28, 2007 more than US$36 billion were invested by Mauritius domiciled investment funds, including in Indian equities.

In a significant decision reaffirming the principle that procedural technicalities should not override substantive justice, the Court of Civil Appeal allowed...

The below is a summary of recent cases likely to influence the practice of global business in Mauritius.

The corporations are also provided with narrative reports which propose wording to include in their annual reports.

Le développement du secteur financier et plus particulièrement du marché boursier à Maurice répond à un besoin de nouvelles formes de financement.

Nigeria has long established itself as a pioneer of the start-up ecosystem on the African continent, leading the way in various sectors and increasingly becoming a focus for investment.