Section 127 of the Mauritius Companies Act 2001 (Act) deals with the filing of details of any security interest created by a company over its assets with the Registrar of Companies in Mauritius (ROC).

At Axis, our insolvency and liquidation services go beyond procedural compliance. Led by our Registered Insolvency Practitioner (licensed since 2012) and supported by an experienced team of accountants...

Mauritius introduces comprehensive regulations defining the role, qualifications, and protections for Data Protection Officers under the Data Protection Act 2017. The new framework mandates internal appointments, professional certification, and direct reporting to senior management, fundamentally reshaping how organisations must approach data protection compliance.

Further to our initial eAlert in June 2018, this article highlights important changes in the National Budget for the global business industry, in particular, for investors.

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

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

We are pleased to share with you a thought-provoking article by our Managing Director, Mr. Assad Abdullatiff, on "Global Business Industry: Addressing the Existential Threat"

Mauritius has issued comprehensive guidance notes on stablecoins, marking a significant tightening of its regulatory framework three years after initial consultation. The new rules prohibit algorithmic and yield-bearing models, mandate redemption at par value within five days, and introduce dual oversight with the Bank of Mauritius for certain arrangements.

As private wealth expands across Africa, South Africa and Mauritius have emerged as key jurisdictions for family wealth structuring, yet they adopt markedly different approaches to regulating family offices. Following the introduction of Mauritius's Financial Services (Family Office) Rules 2026, which substantially revise the regulatory framework with new legal form requirements...

As private wealth expands across Africa, South Africa and Mauritius have emerged as key jurisdictions for family wealth structuring, yet they adopt markedly different approaches to regulating family offices. This distinction becomes particularly relevant following Mauritius's introduction of the Financial Services (Family Office) Rules 2026, which substantially revises the regulatory framework with a dedicated licensing regime, while South Africa accommodates family offices within its broader financial serv

It is based on the above provision of the law that the FSC has acted to revoke the licenses of the shipping companies, as a measure to implement targeted financial sanctions in compliance with The United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019 (UN Sanctions Act).

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

The Financial Services Commission, Mauritius (FSC) continues to remain highly supportive of Fintech-related initiatives in Mauritius. On 15 June 2020, the FSC issued a set of Guidance Notes to provide for...

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.

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.

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 ...

Alternative Investment Funds Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries