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Mauritius
Jurisdictions

Location
island in the Indian Ocean, 800 km east of Madagascar
Area
2,040 sq. km.
Population
1,200,206
Capital
Port-Louis
Language
English
Currency
Mauritian Rupee (MR), 1USD=29.8MR
Legal system

based on French civil law, Corporate laws – on English common law
Type of company

Category 1 Global Business Company (GBC1) – former offshore company and Category 2 Global Business Company (GBC2) – former international company
Minimum authorised share capital

not fixed, recommended - USD 100 000 (for GBC2)
Paid capital
not fixed
Minimum number of shareholders
one for GBC2, 2 for GBC1
Minimum number of directors
one, for GBC1 – individual resident, for GBC2 - individual or corporate, resident or not
Nominee services
available
Bearer shares

not available
Public disclosure of shareholders
no, but obligatory filing with the Registrar
Taxation

15% - for GBC1, annual government fee (USD200 - GBC2, USD – 1570 – GBC1)
Submit annual return and accounts
yes, but only for GBC1
Annual audit

required for GBC1
Shelf companies
 available GBC2
Time to supply documents
shelf companies – a few days, tailor made - 3 weeks
Need to travel
no
Additional information

Hague Convention 1961 applies, Double Taxation Treaties with more than 25 countries

 

Jurisdictions
France Publishes 2011 Fiscal Activity Report

5/21/2012 7:27:00 AM

The French finance ministry has recently published its 2011 fiscal activity report, detailing action taken by the ministry last year as part of its fiscal and economic strategy, aimed at promoting sustainable growth.
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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

read more >>
Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>
Comparison Table >>
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G.S.L. Law & Consulting