The Republic of Mauritius has developed into an international financial services centre of high repute. It offers multiple advantages to foreign investors, inter alia, due to its strategic position, excellent economic and political background and dual legal system of Common law and Civil law.

Mauritius is widely known for its Global Business Licence companies and its wide network of double taxation treaties within the framework of a well regulated International Financial Centre.

Mauritius appeals strongly as a major International Financial Services Centre, in view of the fact that it is strategically located, it possesses excellent telecommunication facilities, it is politically and economically stable with a forward-looking and business-oriented approach.

The sun shines and it is hot, the population is reputed for its kindness and hearty welcome, the country is beautiful and taxes are very low. Foreigners can now live in Mauritius, become permanent residents and purchase real estate.

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.

Mauritius has unified its legislation on trusts under the Trust Act 2001.

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.

The Civil Aviation Act 1974 together with the Civil Aviation Regulations 2007 govern all aspects of aircraft registration, mortgage or leasing in the Republic of Mauritius.

We would like to examine the advantages of holding French real estate (either principal residence or secondary home) through a Mauritius company and to avoid the three percent yearly tax on assessed value. Additional estate planning opportunities are also open.

The Seychelles offer a stable legal environment to investors who wish to conduct efficient and confidential offshore businesses. Its legal system is based on a mixture of English Common law and French Civil law.

Most readers are familiar with the concept of a company limited by shares where the liability of its members is limited to the amount committed on the shares they have subscribed for.

Mauritius is well known as a high-class tourist destination. In 2008, it is expected to attract over 1,000,000 tourists. The other pillars of the economy are sugar production, information technology and textile exports.

The choice of an international financial services centre (IFC) should not be restricted to tax advantages only.

Residency in Mauritius may be achieved through any of the following means: by incorporating a Category 1 Global Business Licence company, under the Integrated Resort Scheme and the Real Estate Development Scheme and following the recently enacted law, the Business Facilitation Act 2006.

Attracting foreign capital has always been a major objective of the economic development strategy of the Republic of Mauritius.

Protected Cell Companies (PCCs) were introduced in Mauritius by the Protected Cell Companies Act No. 137 of 1999. Initially thought to be a suitable structure for the business of insurance, it was also worked out to become a versatile vehicle for collective investment funds and for asset holding in Mauritius.

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.