Businesses whose activities are destined for Mauritius residents should set up a domestic company. This type of company is ideal for investment holding, trading, provision of consultancy services, and acquisition of immovable property (under the Property Development Scheme in Mauritius, for instance), amongst others. For warehousing, transhipment and/or transformation of products, such a company can apply for a Freeport License Mauritius This is the most common type of company, where the liability of shareholders is limited to the amount unpaid on their shares A company that has its business operations carried out from Mauritius and carries out its activities principally outside of Mauritius, a company holding a Global Business Licence benefits from the network of DTAs, making it a cost-effective corporate medium for international tax planning. Moreover, companies holding a Global Business Licence can engage in qualified global business activities in accordance with their licence. A GBC can be used for providing financial services, including A Mauritius Authorised Company has its activities and, control & management outside of Mauritius and is considered as foreign for tax purposes. The Global Headquarters Administration licence has proven to be crucial in enabling several multinationals to strategically optimise their business by setting up their regional registered offices in the Mauritian territory A Protected Cell Company (PCC) is a Special Purpose Vehicle that authorises the lawful separation of assets owned by each cell of the company. Also known as a Segregated Portfolio Company in some jurisdictions, the PCC allows for more security and flexibility for international investment structuring A Variable Capital Company (VCC) is a legal structure that can be used in both the traditional and alternative investment fund market ecosystem. The VCC provides more flexibility to users of fund structures that use Mauritius for their outbound investments Fund Structures in Mauritius allow for investors and investment managers to route investments into Africa and Asia, among others LLCs offer limited liability to their members and have more flexible operational and governance structures compared to CLSs Public companies are entities that offer shares to the public and can be listed on the Stock Exchange of Mauritius LLCs have a predetermined life span and are commonly used for specific projects or ventures with a defined timeline Trusts can be set up in Mauritius to hold and manage assets for the benefit of beneficiaries The Private Trust Company (PTC) is a vehicle with a perfect model to preserve the assets of one’s family while exercising control as the Trustee A Mauritius Foundation is ideal to cater for succession & inheritance planning, management of private wealth, and asset-holding strategies Investors in Mauritius benefit from a cost-saving platform in which they also make use of the Freeport facilities, easing Trading and Shipment Trading companies trade goods and services from one country to another. They can make use of the Mauritian jurisdiction to gain an edge on competitors in other countries Partnerships are formed when two or more individuals or entities come together to carry out a business or profession
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