Taxation

As far as taxation is concerned, the PCC is liable to tax as a single legal entity. Go from company incorporation in mauritius to mauritius banking to see its benefits. Manu RajHas a positive attitude towards the job, is friendly…

Trust

a) Trusts set up under the Trusts Act 2001 provide an effective and legitimate means of sheltering ones’ assets. Various types of Trusts may be set up by residents and non residents in Mauritius such as – charitable, – discretionary,…

Société

Société en Nom Collectif (partnerships) and “Société en Commandite Simple” set up under the Code de Commerce Amendment Act 1985 (limited partnerships) may be used to structure investments in the global business sector. A Société may conduct any qualified global…

COLLECTIVE INVESTMENT SCHEMES (Global funds)

The Commission has adopted ‘best industry practices’ from long established jurisdictions for regulating the investment business. A set of flexible regulatory practices have been developed for Collective Investment Schemes. Manu RajHas a positive attitude towards the job, is friendly and…

Corporate and Legal Structure

Global funds registered with the Financial Services Commission in Mauritius are commonly structured as company incorporation in Mauritius under the Companies Act 2001 and licensed as a company holding a Category 1 Global Business License for company incorporation in mauritius…

Taxation

* A company incorporation in Mauritius holding a Category 1 Global Business Licence for fund business in Mauritius is liable to Mauritian taxation at a rate of 15% but after application of the provisions on foreign tax credit, the rate…

Custodian

* All Funds registered with the Commission as GBC 1 must entrust the custody of their assets to an approved custodian, generally a banking institution. * The custodian carries out operations concerning the day-to-day administration of the assets of the…