An Authorised Company can be set up to carry out any legal global business as may be approved by
the Financial Services Commission. The principal activity and place of effective management must be
conducted outside Mauritius.
It is exempt from the provisions of the Income Tax Act and is declared as a non-resident for tax
purposes as follows:
- Fiscal Incentives
- No withholding taxes on dividends paid out of income from approved global business activities
- No withholding tax on interest
- No capital gains tax
- No estate duty or inheritance tax payable on the inheritance of shares in a global business entity