Briefings

Aircrafts are capital intensive assets and therefore it is necessary that the acquisition of an aircraft be effected through a tax-efficient structure. Certain means of...

Shipping business has gained prominence in Mauritius over the last decade as the legislative framework is seen to be very desirable for conducting shipping activities....

A Global Business Company (“GBC”) is a tax-resident entity in Mauritius, enabling their access to tax treaty benefits with countries that have a tax treaty...

The concept of a "protected cell company" (PCC) involves the establishment of a company comprising multiple distinct "cells." In essence, a PCC is structured with...

A Mauritius foundation is an incorporated body, able to transact, and to sue and be sued in its own name. It acts through its Council,...

The introduction of this new investment vehicle expands the array of options available in Mauritius for organizing private equity funds aimed at American and European...

The Variable Capital Company (“VCC”) is a legal form entity which can be used for traditional and alternative strategies for both open-ended and closed-end funds....

Over the past thirty years, Mauritius has emerged as a reputable and reliable jurisdiction in the global business sector.

A trust is a legal arrangement between a settlor and a trustee. In forming a trust, the settlor issues a letter of wishes setting out...

An Authorised Company is classified as a non-resident entity for tax purposes and is not eligible for any tax treaty benefits.