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he Companies Act goes further and actually distinguishes between the types of instruments which form part of a debenture and those which are excluded from its scope as follows.

The duties of directors in relation to companies in Mauritius are laid out under the Companies Act 2001 (‘Companies Act') and more specifically...

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, ...

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

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.

As Africa and India scale up efforts to work together in a burgeoning start-up ecosphere, Mauritius could provide the missing link in this collaboration

A discussion on why Chinese companies are increasingly using offshore jurisdictions such as Mauritius.

For years, Mauritius has served as a key gateway for foreign investment into India. With its well-established financial sector and strong historical ties to India...

The Competition Commission of Mauritius has launched a six-month amnesty programme offering immunity from financial penalties to trade associations, cooperatives and their members who voluntarily disclose...

In the case of Heeraman v. Cherval & ors [2023 SCJ 513], the Applicant complained that as a minority shareholder he was prejudiced by the acts and doings of the Respondents...

This article gives an overview of the main changes brought to the Companies Act 2001 (the ‘Act') and its impact on the corporate sector.

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.

When the Constitution was enacted in 1968, there was not much business around apart from sugar cane, industries accessory to it and basic trade and commerce for the needs of colonial Mauritius.

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.