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Let's dive into the changes in detail and what they mean for corporations in Mauritius.

Mauritius is widely known for its Global Business Licence companies, Category 1 (GBL1) or 2 (GBL2), the former having access to double taxation agreements. It is a favoured route for many investors into several Asian and African countries.

The Captive Insurance Act 2015 (the Act) was passed by the National Assembly in December 2015 and came into force on 29 January 2016.

The financial services sectoris in the midst of an irreversible shift. What was once a paper-heavy,relationship driven industry is now being redefined by data, automation...

The government announced that, from 15 July 2021, all flights will open to Mauritius for fully vaccinated tourists.

The Finance (Miscellaneous Provisions) Act 2021 was gazetted on 05 August 2021 and it brings into force a number of amendments to the legislations in Mauritius.

In this regard, regulatory technology, better known as ‘RegTech', becomes particularly pertinent. In brief, RegTech refers to the technology which helps companies deal with their regulatory...

On 4 June 2020 the Mauritius Minister of Finance, Economic Planning and Development tabled the National Budget for the fiscal year 2020-2021 under the theme "Our New Normal: The Economy of Life".

The world is moving at a fast pace and in line with modernisation, our means of transacting has progressed significantly.

The Loan Market Association has produced a recommended form of the Bail-in Clause and an accompanying user guide.

As we enter 2023, it provides an opportunity to reflect on the current state of play in the fund finance market of Mauritius. The fund finance market has demonstrated its resilience in the face...

There has been a growing interest to ascribe a meaning to the phrase ‘institutions agréées' since the Mauritian Supreme Court (Supreme Court)

Comptant plusieurs années d'expérience dans le secteur du Global Business, Yaasin Udhin, expert-comptable, commente l'inscription de Maurice sur la liste noire des centres financiers de l'Union

The widespread use of asymmetric jurisdiction clauses has strong underpinnings; the party who bears the primary commercial risk under the contract is given the benefit of the option.

A Private Trust Company (PTC) is a company formed to act as a trustee to a limited number of trusts, either for the benefit of a single family, or for the benefit of different branches of a family or for distinct (but related) family groups.

With the new year comes new resolutions, or in case of employers, new obligations.

The Mauritius fund industry demonstrated significant resilience and adaptability in 2025, successfully navigating a complex period of global tax reform and heightened regulatory standards. The year was defined by the integration of the 2025 Finance Act’s new tax framework (including the Qualified Domestic Minimum Top-Up Tax, or QDMTT) and a reinforced focus on economic substance, such as the two resident director rule for global business companies (GBCs).