Over the past years there has been a succession of judgments internationally which have overturned assumptions about trusts that have held for the past century. As a result, South African investors are encountering serious difficulties in the use of offshore trusts.

The Mauritius Freeport is a duty-free logistics, distribution and marketing hub for the African / Asian region.

As natural resources are unevenly distributed in different countries, a country cannot produce everything it needs. As a result, a country will buy what it needs from countries that are good at producing them and in return will sell its products to countries, which require them. The products will be moved from one country to another by means of aircraft, railways, trucks, ships or a combination of two or mode modes of transport.

The famous French writer Bernardin de St Pierre once wrote that "God was inspired by Mauritius to create paradise". Although this is a very poetic statement, the reality is not too far away from this.

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".