224 results found

Mauritius has fundamentally reformed its electronic transactions framework, shifting from form-based requirements to functional equivalence principles that prioritize identity, intention, reliability, and control over the medium of transaction. The Amendment Act introduces groundbreaking provisions for electronic transferable records, automated contracting, and cross-border digital commerce that will reshape how businesses design and operate their digital contracting systems. This evolution addresses the in

This Q&A on the Mergers & Acquisitions (M&A) laws and regulations applicable in Mauritius provides an overview of the main themes and issues impacting M&A activity in the jurisdiction.

The Minister of Finance and Economic Development presented his budget speech for the year 2022/2023 on 7 June 2022. In the aftermath of the Covid 19 pandemic and the ongoing conflict between Ukraine and Russia...

A review of the treatment in Mauritius, the United States and the European Union of the offence of insider trading confirms the contrasting approaches which these jurisdictions have adopted on the issue...

Every company should ensure that it has established in its internal policies and procedures, a fair and impartial disciplinary procedure in line with the rules of natural justice.

Minister of Finance Dr Renganaden Padayachy presented the Mauritius National Budget 2023/2024 on 2 June, which was focused on strengthening, continuing and sustaining the economy.

On 26 January 2018, the Court of Civil Appeal delivered its determination on whether a resolution that was produced by a representative of the Respondent (i.e. Stoll Financial Services GmbH) (i)

As announced in our E-Alert on 6 June 2023, the Minister of Finance, Economic Planning and Development (Minister of Finance) had previously tabled the Mauritian National Budget...

An investment fund in Mauritius is commonly structured as a public company registered under the provision of the Companies Act 2001 and licensed as a Category 1 Global Business Licence company under the Financial Services Act 2007.

With its diversified economy, politically stable and business-friendly environment, coupled with an impressive ‘speed to market' in implementing legislative changes, Mauritius has bolstered its position as a jurisdiction for ...

Dr The Honourable Renganaden Padayachy, Minister of Finance, Economic Planning and Development presented the National Budget 2022 – 2023, his third Budget on Tuesday 07 June 2022.

With its diversified economy, politically stable and business-friendly environment, coupled with an impressive ‘speed to market' in implementing legislative changes

A guide to Mergers & Acquisitions (M&A) law in Mauritius, with a focus on key areas including deal structure, due diligence requirements, regulatory frameworks, treatment of seller liability, deal process, hostile bids and other trends across the M&A sector in the jurisdiction.

Small offshore jurisdictions are sometimes subject to negative public comments. One of the criticisms levelled at them is that they are tax havens, a term loaded with many undertones, such as being an ideal location for money launderers. Mauritius has had its share of such accusations, in spite of its having signed 34 avoidance of double taxation agreements (DTA) with other countries.

Since the outbreak of the COVID-19 pandemic, much has been said on the importance of environmental, social and governance (ESG) in the private equity industry (PE).

The Mauritian offshore industry was first launched in 1992 when it introduced the Mauritian Offshore Business Activities Act which governed the offshore financial services sector. There was also the appointment of its then regulator, the "Mauritius Offshore Business Activities Authority".

Following the decision of the FATF at its Plenary Meeting of 19-21 February 2020 to include Mauritius on its list of jurisdictions under increased monitoring, and the listing of the country on the EU List of High Risk Third Countries ...